9911796707
TMI Blog2007 (9) TMI 42X X X X Extracts X X X X X X X X Extracts X X X X ..... /2007 - Stay Order Nos. 711-714/2007 - Dated:- 5-9-2007 - [Order (Oral)]. - All these stay applications raises a common question of law and facts, hence they are taken up together for disposal as per law. 2. The appellants have already discharged the Service Tax and interest involved in the matter. They are seeking for waiver of pre-deposit of penalty imposed in each of the matters in terms ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the Assistant Commissioner after due consideration did not proceed to levy penalties under Sections 76 and 77 but had imposed penalty under Section 78 in view of the powers conferred under Section 80, which they have discharged. It is their contention that the Commissioner in the Review Order has enhanced the penalty under Sections 76 and 77 and has enhanced the penalty under Section 78 also. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of penalty in cases of payment of duty made before the issue of show cause notice, this point has to be taken up for further consideration and all connected matters have been listed for hearing on 5-10-2007. He submits that these appeals could also be linked with those matters coming up for hearing on 5-10-2007. 5. On a careful consideration, I notice that the Assistant Commissioner has given ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f suppression, mala fide, etc. for levy of penalty. The Assistant Commissioner has noticed that there was no such intention to evade tax and the short-levy has been paid immediately with interest. He has used his discretion to levy less penalty under Section 80. Sections 76 and 77 of Finance Act grants for imposition of penalty where there is intention to evade Service Tax with facts of suppress ..... X X X X Extracts X X X X X X X X Extracts X X X X
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