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TMI Blog2015 (9) TMI 1385X X X X Extracts X X X X X X X X Extracts X X X X ..... te on which Finance Bill received assent of the President, which was ending on 28/11/2012, the appellant has paid liability on 26/11/2012. In this undisputed facts, appellant has made out a clear case for waiver of penalties in terms of Section 80(2) of the Finance Act, 1994. I therefore invoking Section 80(2) set aside the penalties imposed under Section 76, 77 and 78 of the Finance Act. - The appellant has not pressed made this discrepancy either before the adjudicating authority or before the Commissioner (Appeals) and no documentary evidence was submitted before the said lower authorities. Therefore same cannot be verified at this stage therefore demand is upheld - Penalties are set aside - Decided in favour of assessee. - Appeal No. S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al before the Commissioner (Appeals), who upheld the Order-in-Original and rejected the appeal of the appellant. Being aggrieved by the impugned order, appellant filed this appeal. 3. When the matter is called for hearing none appeared on behalf of the appellant, nor any adjournment request was made, therefore I proceed to decide the matter on merit. 4. Shri Das, Dy Commissioner (A.R) appearing on behalf of the Revenue reiterates the findings of the impugned order. 5. We have carefully considered the submissions made by Ld. A.R. and gone through the grounds of appeal. 6. I find that the appellant in their appeal has prayed for waiver of penalties under Section 76, 77 and 78 and also dropping of demand of ₹ 12,930/- on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s payable on 6 th day of march 2012. The liability of service tax in full alongwith interest has been discharged within the six month from the date on which Finance Bill received assent of the President, which was ending on 28/11/2012, the appellant has paid liability on 26/11/2012. In this undisputed facts, appellant has made out a clear case for waiver of penalties in terms of Section 80(2) of the Finance Act, 1994. I therefore invoking Section 80(2) set aside the penalties imposed under Section 76, 77 and 78 of the Finance Act. As regard the contest of the appellant regarding the dropping of demand of ₹ 12,930/-. The appellant has not pressed made this discrepancy either before the adjudicating authority or before the Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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