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TMI Blog2017 (8) TMI 1177X X X X Extracts X X X X X X X X Extracts X X X X ..... nicipal Corporation (vide OIA No.TNL-CEX-000-APP-078-14, dated 07.08.2014) - appeal dismissed - decided against Revenue. - ST/41113/2017 - 41355/2017 - Dated:- 28-7-2017 - Smt. Archana Wadhwa, Judicial Member Shri A. Cletus, ADC (AR) for the appellant None for the Respondents ORDER Being aggrieved with the order passed by the Commissioner (Appeals), vide which he had partly a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Municipality preferred appeal before the Commissioner (Appeals) who partly allowed the appeal by way of granting waiver of penalty imposed under Section 78 of the Finance Act, 1994 and upheld the other demands raised by the original adjudicating authority. Aggrieved by granting waiver of penalty imposed under Section 78 of the Act, Revenue preferred this appeal before CESTAT. 3. Heard the Ld. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ivilliputhur Municipality. Some decision was taken in OIA No.159/2014, dated 18.09.2014 in respect of Sivakasi Municipality. CBEC has issued instructions in F.No.201/1/2014-CX.6, dated 26.6.2014 that Revenue Officers has to follow the orders of higher appellate forum in conformity with Hon ble Supreme Court judgment in UOI Vs Kamalakshi Finance Corporation - 1991 (58) ELT 433 (SC). Hence the ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... os.40385 to 40387/2016, dated 01.03.2016 had observed that the penalty imposed in adjudication was waived by learned Commissioner (Appeals) on the ground that he did not find any malafide of the respective respondents and CBE C guidelines do not intend to penalise public authorities. He also noted that no Government body would be making any fraud or collusion to defraud Revenue. When such r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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