2008 (3) TMI 92

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..... able ground for invoking provisions of Section 80, Hence penalty is not justified - contention of Revenue that reasonable cause means which is beyond the control of assessee has no merit – order of commissioner is justified - ST/85/2008-SM - 621/2008-SM(BR)(PB), - Dated:- 28-3-2008 - Shri S. S. Kang, Vice President, [Order].- Heard both sides. 2. Revenue filed this appeal against the .....

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..... ground to invoke Section 80 of the Finance Act and the reasonable cause which was beyond the control of the assessee i.e. a cause which prevented the assessee from acting under the normal circumstances. 5. I find that the Tribunal in the case of Real Mathematic Classes vs. CCE, Jaipur, reported in 2008 (10) S.T.R. 570 (Tri.-Del.) = 2008-VIL-08-CESTAT-DEL (VAT infoLine Multimedia) held tha .....

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