2008 (6) TMI 26

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..... a that penalty under Section 76 below the mandatory minimum prescribed cannot be imposed, is acceptable – but reduction of penalty u/s 78 is justified because there is not intention to evade the duty - ST/89/2005 - 601/2008 - Dated:- 20-6-2008 - Shri P.G. Chacko, Member (Judicial) (Final Order No. 601/2008 Dated. 20.6.2008 Certified on 26.6.2008 in Appeal No. ST/89/2005) Smt. R. Bhagy .....

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..... r. Vs. Aakar Advertising - 2008-TIOL-303-HC-RAJ-ST. Therefore, the penalty on the respondent must be Rs. 100/- per day of default as imposed by the original authority. After a perusal of the Hon'ble High Court's judgment, I have to accept the argument. As regards the penalty under section 78, the learned SDR reiterates the relevant averments in the memo of appeal. But I have not found any averment .....

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