2007 (12) TMI 148

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..... to evade payment of duty, hence penalty under Section 78 was not justified - However, as regards Section 75A under which penalty of Rs.500/- can be imposed for failure to apply for registration, plea of the Revenue is accepted - appeal is thus partly allowed - ST/534/2007-S M(BR) - 1833/2007-SM(BR)(PB), - Dated:- 18-12-2007 - Ms. Jyoti Balasundaram, Vice-President [Order]-1. The Revenue .....

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..... mits that there was no reasonable cause for failure to comply with the provisions of Sections 76 to 78 and therefore, the provisions of Section 80 are not attracted in the facts of the present case. Section 80 provides that no penalty shall be imposable for any failure under Sections 76, 77 or 78, if the assessee proves that there was reasonable cause for the failure 3. I find that for the pur .....

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..... le to penalty of Rs.500/- under the provisions of Section 75A. 4. The appeal is thus partly allowed by upholding the findings of the Commissioner (Appeals) as regards setting-aside the penalty under Section 78, but set-aside the findings on Section 75A by holding that the respondents herein are liable to pay penalty of Rs.500/- under this Section. (Dictated and pronounced in the open Court) .....

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