2007 (7) TMI 246

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..... already imposed penalty u/s 75A and 77 accordingly – held that once the adjudicating authority has decided on the penalty, it is not open to the Review authority to enhance the same - prima facie, there is no justification for imposition of penalty under Section 76 - full waiver of deposit of penalty is granted
Shri T.K. Jayaraman, Member (T) Shri K.K. Varier, Consultant, for the Appellant. .....

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..... gistration under Section 75A of the Act and Rs. 1,000/- for non-filing of Returns under Section 77 of the Finance Act. The Commissioner of Service Tax reviewed the order passed by the original authority on the ground that he had not given adequate reasons for non-imposition of penalty under Section 76 of the Finance Act. Therefore, in the impugned order, he has imposed a penalty of Rs. 100/- per d .....

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..... f the matter, I find that prima facie, there is no justification for imposition of penalty under Section 76 of the Finance Act, keeping in view of the various decided case-laws on the subject. Hence, I order full waiver of deposit of penalty till the hearing of the appeal Stay application allowed. Appeal to come up in its turn. (Pronounced and dictated in open Court)
Case laws, Decisions, Jud .....

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