2009 (12) TMI 402

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 7-2003. As the assessee was not aware. Held that- it is a fit case for the waiver of the penalty. - S/166-167/2008 - 1929-1930/2009, - Dated:- 11-12-2009 - Ms. Jyoti Balasundaram, Vice-President REPRESENTED BY: Shri S. Kandasamy, Consultant, for the Appellant. Ms. Indira Sisupal, JDR, for the Respondent. [Order] - The Commissioner (Appeals) has reduced penalties imposed by the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... them. There is no material on record to show that their non-payment was intentional. In the circumstances, following the ratio of the Tribunal's order in R. Sukumar v. Commissioner of Central Excise, Trichy [2008 (11) S.T.R. 118 (Tri. - Chennai)], I hold that this is a case fit for grant of relief from penal action under Section 80 of the Finance Act, 1994 and accordingly set aside the penalties .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X