2011 (1) TMI 88

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....e order of the Commissioner (Appeals) No.42/ST/APPL/JAL/2009 dated 31.03.2009 setting aside the penalty under Section 76 of the Finance Act, 1994.   2. Heard learned SDR. None appeared for the respondents, in spite of notice.   3. Considered the grounds disclosed in the application for condonation of delay. We find that the order of the Commissioner (Appeals) was received on 15.1.2010 ....

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...., 1994. The Commissioner (Appeals) has relied on the decision of the Tribunal in the case of CCE,Ludhianavs. Silver Oak Gardens Resorts reported in 2008 (9) STR 481 Tri.-Del.) and in the case of CCE,Ludhianavs.Pannu Property Dealer reported in 2009-TIOL-409-CESTAT-DEL.   6. Learned SDR submits that waiver of penalty under Section 76 when the penalty under Section 78 imposed is permissible wi....