2015 (9) TMI 257

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..... lty is leviable, by virtue of Section 80 of the Act, the revisional authority cannot be invoke its jurisdiction and impose penalty for the first time - issue is no longer res integra and is covered by the decision of Hon'ble High Court of Karnataka in the case of CCE Bangalore Vs Motor World [2012 (6) TMI 69 - KARNATAKA HIGH COURT]. - penalties imposed by the Commissioner cannot be sustained. Acco .....

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..... appellants are before the Tribunal. 2. Nobody is present on behalf of the M/s. Pragathi Builders and learned counsel on behalf of the appellant in the case of M/s Standard Construction Company submits that the issue is no longer res integra and is covered by the decision of Hon'ble High Court of Karnataka in the case of CCE Bangalore Vs Motor World [2012 (27) STR 225 (Kar)]. I find the submi .....

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..... 78 of the Act are established, if the assessee shows reasonable cause for such failure, then the authority has no power to impose penalty in view of Section 80 of the Act. (4) Even after holding that the ingredients stipulated in Sections 76 and 78 exist, and there is no reasonable cause shown for failure to comply with the said provisions, the authority has the discretion regarding the quantity .....

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