9911796707
TMI Blog2007 (4) TMI 138X X X X Extracts X X X X X X X X Extracts X X X X ..... -4-2007 - [Order per] - Revenue came in appeal against the waiver of penalty by the ld. Commissioner (Appeal) in terms of order dated 11-5-2006 which was imposed by order in original under Section 77 of the Finance Act, 1994 as well as for violation of Section 70 of that Act. 2.1 The ld. JDR submitted that the only reason that was cited by appellate authority was that the Respondent sought ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reported in 2007 (209) E.L.T. 200 (Tri.-Del.) that only the cause which is reasonable, that shall immune from penalty. Therefore, the cause cited by the appellate authority below not being reasonable without finding good conduct of the assessee both in past and future, the order called for interference by this forum. 4. The ld. Counsel appearing for the Respondent submitted that the penalty l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hall not ipso facto call for penalty. Totality of facts and attendant circumstances contribute for decision. It appears that the ld. Appellate Authority below considering nature and conduct of the respondent, exonerated them from penalty. No doubt past and future conduct are relevant considerations to decide on the matter of penalty. This case involving a very small amount, the order of the ld. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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