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TMI Blog2015 (8) TMI 955X X X X Extracts X X X X X X X X Extracts X X X X ..... y the adjudicating authority are acceptable reason for invoking the provisions of Section 80 of the Finance Act, 1994 - Decided against Revenue. - Appeal No. ST/135/11 - - - Dated:- 14-7-2015 - Mr. M.V. Ravindran, Member (Judicial) and Mr. Raju, Member (Technical), JJ. For the Petitioner : Shri A.B. Kulgod, Asst. Commissioner (AR) For the Respondent : None ORDER Per: M.V. Ravindran This appeal is filed by Revenue against Order-in-Original No. PI/Commr/ST/11/2010 dated 30.11.2010. 2. Respondent is not represented. Since the issue involved in this case is in a narrow compass, we take up the appeal even in the absence of any representation from the respondent. 3. Revenue is aggrieved by the impugned order onl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le for penalty under the various sections. Penalty under Section 78 could be imposed on any assessee when there is a deceit act in non-payment to the Govt. exchequer. But in the instant case non-payment was due to the reason that (i) the assessee has adopted wrong method for computing assessable value and (ii) full tax was not deposited due to the reason that some of his clients failed to make payments within the due dates. The contention of the assessee that some of his clients did not make payments immediately was not verified by the department. Further the assessee also has submitted that whenever there was a late payment, paid the tax along with the interest. Further, there is also no contrary forthcoming from the record that the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hin the due date and in case of any lathe payment, the payment has to be collected along with interest. Only in the case of suppression, fraud etc, the provision contained in Section 73 read with Section 78 would come into play. In the instant case, as discussed above, there is no fraud or suppression on part of the assessee. The moment, the short payment was quantified; the assessee without any hesitation worked out the difference and paid the same which act has to be appreciated by not imposing penalty. However, the assessee is liable for penalty under Section 70 since he has failed to file returns for the period from October, 2008 onwards. 9.01 The assessee has contested the computation of total demand of Rs (51, 45, 290/- + ₹ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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