2008 (5) TMI 31

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s – commissioner has dropped penalty u/s 77 only after considering the facts and circumstances of the case, so contention of revenue is not correct - appeal filed by the Revenue is rejected - ST/228/08-SM - - - Dated:- 27-5-2008 - Mr.P.K. Das, Member(Judicial)) A.K. Rastogi, DR for the Appellant None for the Respondent [Order per P.K. Das, Member(Judicial)] - Heard the learned DR. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 4. After hearing the learned DR and on perusal of the record, I find that the Commissioner (Appeals) after considering the facts and circumstances of the case, dropped the penalty of Rs.500. The contention of the DR that waiver of penalty under Section 77 is ultra wires, has no substance. Accordingly, I do not find any merit in the Appeal of the Revenue. The appeal filed by the Revenue is r .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X