2006 (3) TMI 768

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..... enue against the Order-in-Appeal dated 23-8-04, wherein the Commissioner (Appeals) has set aside the penalties imposed under Section 76 of the Finance Act, 1994. 2. The respondents are represented in person by Shri Ashim Mitra, Accounts Officer of the respondent companies. 3. The learned J.D.R. submits that the Department is challenging that portion of the Order of the Commissioner (Appeals) .....

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..... imposed, if any substantial cause is shown. In these cases, the Commissioner (Appeals) has spelt out very clearly the substantial cause under which he is of the opinion that the penalties imposed under Section 76, have to be set aside. 5. In view of the above facts and circumstances, I do not find any reason to interfere in the impugned Order-in-Appeal. All the three appeals of the Department a .....

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