2014 (11) TMI 42

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..... fore we find merit in the contention of the appellant. The penalties imposed under Sections 77 and 78 of the Finance Act are set aside, otherwise the impugned order is upheld - Decided in favour of assessee. - Appeal No.ST/24/09-Mum - - - Dated:- 26-3-2014 - S S Kang and P K Jain, JJ. For the Appellant : Shri Anupam Dighe, Adv. For the Respondent : Shri V K Agarwal, Additional Commiss .....

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..... nion among the learned Members and that the matter was referred to Third Member in the case of Safety Retreading Co. Pvt. Ltd. vs. CCE, Salem reported in 2012 (26) S.T.R. 225 (Tri. - Chennai) -. 4. The Revenue relied upon the findings of the lower authority. 5. We find that the appellants are only challenging the penalties under Sections 77 and 78 of the Finance Act and the issue involved is .....

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