2008 (10) TMI 129

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..... essee for any failure referred to in the said provisions, if the assessee proves that there was reasonable cause for the said failure – since interest and penalty originally imposed upon the applicant stands paid, enhancement of penalty is set aside - ST/107/2008-MUM. - A/723/2008/SMB/C-I - Dated:- 10-10-2008 - MS. JYOTI BALASUNDARAM, VICE PRESIDENT J. H. Motwani for the Appellant. S. .....

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..... ing contained in the provisions of section 76, section 77, section 78 or section 79, no penalty shall be imposable on the assessee for any failure referred to in the said provisions, if the assessee proves that there was reasonable cause for the said failure." The Tribunal's Order has been upheld by the Bombay High Court as seen from the order in CCE v. Ashish Vasantrao Patil [Central Excise A .....

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