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TMI Blog2017 (7) TMI 169X X X X Extracts X X X X X X X X Extracts X X X X ..... on 77 - we have no option but to allow the issue regarding setting aside of penalties under section 80 by the same order also to be remanded to the Commissioner (Appeals) for fresh adjudication - appeal allowed by way of remand. - Appeal No. ST/85965/13 & ST/86045/15 - - - Dated:- 16-6-2017 - Shri Ramesh Nair, Member (Judicial) And Shri Raju, Member (Technical) Shri B. Kumar Iyer, Supdt. ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Commissioner (Appeals) dated 27.12.2012 is now before us. 1.2 Meanwhile in remand proceedings in pursuance of Tribunal s order dated 12.8.2013, the Commissioner (Appeals) has again confirmed the demand of duty and interest and set aside the penalty under section 77 invoking Section 80 of the Finance Act, 1994. Aggrieved by the said order, Shri Sanjay B Patil is again before Tribunal. 2. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 77 of the Act is also required to be waived simultaneously. Hence, I hold that the appellant are also eligible for waiver of penalty of ₹ 12,000/-imposed under Section 77. It clearly shows that the Commissioner (Appeals) was under the impression that earlier invocation of Section 80 setting aside penalties under Section 76 77 has not been challenged by Revenue before Tribunal. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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