2008 (7) TMI 304

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..... “Penalties” used in plural denotes the penalties under Section 78 in respect of each order. It does not mean all the penalties had been set aside – it was a conscious decision only to set aside the penalties under Section 78 – ROM application dismissed - ST/25/2007 - 275/2008 - Dated:- 28-7-2008 - Dr. S.L. Peeran, Member (J) and Shri T.K. Jayaraman, Member (T) Shri Abdul Rahman, Advocate, f .....

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..... cause notice and balance amount even before the Orders-in-Original was issued. In those facts and circumstance, we had taken a lenient view and set aside only the penalties under Section 78. There were three Orders-in-appeal confirming the penalties under Section 78. The word "Penalties" used in plural denotes the penalties under Section 78 in respect of each order. It does not mean all the penalt .....

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