TMI Blog2011 (4) TMI 226X X X X Extracts X X X X X X X X Extracts X X X X ..... mand is confirmed in both cases. Interest becomes payable on the tax demand confirmed In the result, tax demand and interest and penalty under Section 75 & 77 in both appeals are confirmed and the appeals are remitted back to limited extent of deciding the penalty aspect under Section 76 and 78 of the Finance Act, 1994 - ST/83 & 84/2010 - - - Dated:- 21-4-2011 - Mr. D.N. Panda, J. Shr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to discharge obligation under the law. He pleads that in appeal No.ST/83/10 demands of Rs.2,91,734/- pertaining to the period 01/04/2002 to 14/05/2003 shall not at all get any concession in penalty for no concession existed in law. He also submits that penalties may be restricted to 25% only when law existed subject to fulfillment of obligation under law. Service tax demand of Rs.7,85,052/- involv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ses those are taken together for convenience of disposal, in view of the common facts involved. 7. It appears from the appellate authority s order that the appellate authority was conscious of the law. But there was no examination of reasonable cause if any, to consider application of Section 80 of Finance Act, 1994 in respect of Section 76 78 of the said Act, 1994. Penalty proceedings being ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it is proper to send the matter back to the Ld. Appellate authority below to reconsider the levy of penalties by a reasoned and speaking order. If he comes to a conclusion that there shall be levy, the quantum thereafter is to be decided by a speaking order. Law relating to the concessional penalty, if any, permissible needs to be dealt by him by a speaking order. The judicial pronouncements on t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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