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TMI Blog2015 (9) TMI 257X X X X Extracts X X X X X X X X Extracts X X X X ..... In both the appeals issue involved is common and therefore both are taken together and a common order is being passed. In both cases, the original adjudicating authority confirmed the demand of service tax and interest but did not impose any penalty under Section 76, 77 & 78 of Finance Act 1994 by invoking the provisions of Section 80 of Finance Act 1994. The Commissioner has passed order-in-rev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f law as under:- (1) The imposition of penalty under the Act is not automatic. The ingredients mentioned in the Section should exist. In respect of Sections 76, 77 and 78 of the Act, not only the ingredients of those Sections should exist, but also there should be absence of reasonable cause for the said failure. (2) Section 76 and 78 are mutually exclusive. If penalty is payable under Section 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... day. (6) If the penalty imposed is not less than the minimum prescribed under law, the revisional authority has no power to enhance the amount of penalty on the ground that it is less. (7) When the assessing authority, in its discretion has held that no penalty is leviable, by virtue of Section 80 of the Act, the revisional authority cannot be invoke its jurisdiction and impose penalty for the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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