2007 (10) TMI 31

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..... alafide on part of appellant for not paying tax, not proved – Penalty u/s 80 not imposable - ST/128/2007-SM(BR) - 1576/2007-SM(BR)(PB) - Dated:- 5-10-2007 - [Order per] - After hearing both the sides, I find that the Commissioner vide his impugned order passed in review proceedings imposed penalty on the appellant in terms of provisions of Section 75A, 76 and 78 of the Finance Act 1944 (sic) ( .....

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..... ter hearing both the sides, representing Shri Hemant Bajaj, ld. Advocate and Shri A. K. Rastogi, ld. DR , it is seen that the appellants are aggrieved only for imposition of personal penalty by the Commissioner. Their grievance is that the Assistant Commissioner has come to a categorically finding that there was bona fide belief on the part of the appellant, thus attracting the provisions of .....

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