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TMI Blog2007 (11) TMI 80X X X X Extracts X X X X X X X X Extracts X X X X ..... mm(A) - Appeal NO.ST/231/2007 - Final Order No.1695/2007-SM(BR)(PB), - Dated:- 23-11-2007 - JUSTICE R.K. ABICHANDANI, PRESIDENT [ORDER PER JUSTICE R.K. ABICHANDANI ] : The appellant challenges the order of the Commissioner (Appeals) passed on 11.12.2006 upholding the penalties imposed by the adjudicating authority under the provisions of Section 75-A, 76 and 78 of Chapter V of the Finance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the value of the taxable service, which had escaped assessment during the period from 01.07.2003 to 22.02.2006. Since the amount was already paid up prior to the issuance of the show cause notice dated 28.02.2006, it was ordered to be adjusted towards the payment of Service Tax confirmed under the order. Penalties were imposed of Rs.500/- under Section 75A; of Rs.1,27,543/- under Section 76 of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... penalty is to be imposed, following the ratio of the decision of the Hon'ble High Court of Pubjab Haryana in the case of Commissioner of Central Excise, Delhi-III vs Machino Montell (I) Ltd . (supra), even in cases falling under the provisions of Section 76 of the Act. There appears to be an obvious error committed in proceeding on such assumptions because the provisions of Section 80 of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Act which was of more aggravated nature than Section 76 under which penalty equal to the tax determined was imposed. The validity of the order imposing penalties is, therefore, required to be re-considered by the learned Commissioner (Appeals). The impugned order is, therefore, set-aside and the matter is remanded to the Commissioner (Appeals) for a fresh consideration and decision, in accorda ..... X X X X Extracts X X X X X X X X Extracts X X X X
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