2007 (11) TMI 137

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..... terest –penalty imposed by invoking section 80 - held that the imposition of penalty under Section 76 is discretionary and provisions of Section 80 can be considered for imposition or non-imposition or reduction in penalty – appeal allowed - ST/61/2006 - A/1613/2007-WZB/C -IV(SMB), - Dated:- 16-11-2007 - Shri M.V. Ravindran, Member (J) [Order ].-1. This appeal is filed against the Order- .....

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..... s fact, the adjudicating authority invoking the provisions of Section 80 imposed a penalty of Rs.2500/- under Section 76 and Rs.500/- under Section 77. On examination of the case records and the adjudication order, the ld. Commissioner came to the conclusion that the order-in-original is not legal, proper and correct and hence issued a show cause notice for enhancement of the penalty under Section .....

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