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TMI Blog2019 (3) TMI 1394X X X X Extracts X X X X X X X X Extracts X X X X ..... y were under the bona fide belief that they will come within the small consignment sections can therefore be accepted - Section 80 of the Finance Act, 1994 invoked to set aside the penalties imposed under Sections 77 and 78 of the Act ibid - the demand or interest thereon is upheld - appeal allowed in part. - Appeal No.: ST/401/2012 - Final Order No. 40216/2019 - Dated:- 31-1-2019 - Ms. Sulekha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... penalties. After due process of law, the Original Authority confirmed the demand of ₹ 1,32,726/- after giving the appellant the cum-tax benefit. Equal penalty was also imposed. Aggrieved, the appellants approached the Commissioner (Appeals), who, vide Order impugned herein, upheld the same. Hence, this appeal. 3. On behalf of the appellant, Ld. Consultant Shri. S. Ramachandran submitted t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upported the findings in the impugned Order. 5. After hearing the submissions made by both side, we find that the appellant has confined the dispute to the penalty imposed under Sections 77 and 78 of the Finance Act, 1994. 6. It is submitted by Ld. Consultant for the appellant that a substantial amount of the service tax liability has been discharged by the appellant. During the relevant per ..... X X X X Extracts X X X X X X X X Extracts X X X X
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