2008 (6) TMI 41

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..... nce he factory canteen do not fall under the taxable category of outdoor caterer - appellants have sufficient cause for waiver of penalty - Accordingly, penalty is set aside - ST/489/2006 - ST/102/2008-(PB), - Dated:- 20-6-2008 - S/Shri S.S. Kang, Vice-President and Rakesh Kumar, Member (T) Shri P.C. Kashiv, Consultant, for the Appellant. Shri R.K. Verma, JDR, for the Respondent. .....

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..... the appellants is Section 80 of the Finance Act provides that notwithstanding anything contained in the provision of Sections 76 and 77 or Section 78, no penalty shall be imposable on the assessee for any failure referred to in the said provision if the assessee proves that there was reasonable cause for the said failure. 4. Contention of the Revenue is that the appellants had not registered .....

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