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TMI Blog2015 (12) TMI 91X X X X Extracts X X X X X X X X Extracts X X X X ..... cially when the imposition of such penalty under Section 76 and 78 of Finance Act, 1994 is not only automatic but also mandatory - Held that:- Once the quantum, as to whether correct amount of duty has been paid and at what stage and its implication has been left to the discretion of the adjudicating authority, on remand, it is always open to the said authority to decide the question of penalty an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal, while remitting the matter back, is right in law in giving a positive direction not to impose penalty on the 1st respondent, especially when the imposition of such penalty under Section 76 and 78 of Finance Act, 1994 is not only automatic but also mandatory ? 2. Whether the 2nd respondent is justified in law in exercising its power to remand the matter with positive directions to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd of which is now being claimed. These basic facts are contained in a 'worksheet' filed by the learned counsel, a copy of which has been made available to the learned JDR. Obviously, there are discrepancies in the impugned order and the case requires to be remanded to the investigating officers. After all, arithmetical mistakes appear to have been made by the adjudicating authority also. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any penalty on the party. 4. Once the quantum, as to whether correct amount of duty has been paid and at what stage and its implication has been left to the discretion of the adjudicating authority, on remand, it is always open to the said authority to decide the question of penalty and it cannot be restricted by any direction that no penalty should be imposed. The Tribunal cannot take away the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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