2009 (4) TMI 114

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..... 65 OF 2009-SM(BR) - Dated:- 28-4-2009 - M. VEERAIYAN, TECHNICAL MEMBER S.K. Bhaskar for the Appellant. ORDER 1. This is Departmental appeal against the order of the Commissioner (Appeals) No.197/ST/LKO/2008, dated 26-11-2008 by which the penalty imposed by the original authority under section 76 has been set aside by the Commissioner (Appeals). 2. Heard the learned DR. None appe .....

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..... by the Commissioner (Appeals). He has shown leniency only in terms of section 80 of the Finance Act. Learned DR relied on the decision of Hon'ble High Court of Kerala in Asstt. CCE v. Krishna Poduval [2006] 3 STT 96 wherein it has been held that incidence of imposition of penalty under sections 76 and 77 of the Finance Act, 1994 are distinct and separate under two sections. The said decision h .....

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