9911796707
TMI Blog2008 (2) TMI 274X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order] - This appeal is listed along with condonation of delay in filing the appeal. 2. Heard both sides. 3. The application for condonation of delay specifically states that there is a delay of twenty days in filing the appeal. At the same time on perusal of the authorization, I find that the authorization does not have any date, there is only blank column, hence, it is not possible fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in an identical issue wherein the Tribunal had reduced the penalty under Section 76, revenue had taken it up in appeal to the Hon'ble High Court in Civil Appeal No. 213/06 [2008 (9) S.T.R. 348 (Bom.)]. He submits that the Hon'ble High Court upheld the reduction of penalty, as ordered by the Tribunal and produces before me an unsigned copy. He also submits that the ratio of the Hon'ble ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rds that the Commissioner (Appeals) has held that reasonable cause is shown by the respondent herein for non-filing of the returns in time and for delay in paying service tax. 9. I find that the order of the Tribunal in the case of Siemens Nixdorf Information System Ltd. (supra) squarely covers the issue in favour of the respondent, I may read the same. "I have heard both sides. I note that in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... purely an exercise in discretion based upon the finding on fact. In other words, the High Court held that on consideration of Sections 76 and 80, there is discretion in the authority of not imposing penalty. Following the ratio of the above order, and noting the plea of the appellants that they were of the process being taken over by the foreign company in Japan which resulted in late submission o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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