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2009 (5) TMI 109 - CESTAT, AHMEDABADQuantum of penalty - penalty imposed under Section 76 is reduced in impugned order - I find that the provisions of Section 73 are not strictly applicable in as much as penalty to the extent of 25% was deposited by the assessee after the passing of the order of Commissioner (Appeals) and not after the order of the Original Adjudicating Authority. - Section 76 prescribed a minimum penalty with no option to the authorities to reduce the same. - Appellate authority should have invoked the provisions of Section 80 and set aside the penalty in its totality. As such I do not find any justifiable reason for the Revenue’s grievance for reduction of penalty. The appellants have filed the cross objections, the same have to be treated as an appeal. However, the appellants have not agitated the quantum of penalty imposed by Commissioner (Appeals) in their cross objections and have not sought invocation of Section 80. As such penalty cannot be further reduced by invoking Section 80.
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