TMI Blog2011 (3) TMI 471X X X X Extracts X X X X X X X X Extracts X X X X ..... e Finance Act, 1994 and such penalty is hereby set aside. Penalty u/s 76 - held that: - In view clarification issued by the board and decision of High court in Auto World's case (2010 -TMI - 35231 - ALLAHABAD HIGH COURT) several controversies arose that is a reasonable cause that comes to the rescue of the appellant - penalties waived u/s 80 Penalty for non registration with service tax u/s 77 - penalty confirmed - ST/656 OF 2007 - ST/71 OF 2011 - Dated:- 3-3-2011 - D.N. PANDA, MATHEW JOHN, JJ. Ashok Batra for the Appellant. K.K. Jaiswal for the Respondent. ORDER D.N. Panda, Judicial Member. The learned Counsel presenting the appeal submits that this appellant is having three grievances. The first one is that p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. So far as the education cess is concerned, his submission is that the appellant has already assessed that liability and paid which can be verified from the record itself and because the code number was not mentioned correctly the money paid by the appellant cannot be said to have not gone to treasury. He therefore, prays that the appellant should succeed on all the three counts. 5. Learned DR opposing the contentions on the levy of penalty under section 78 of the Finance Act, 1994 submits that only when there was investigation done, the appellate came forward to deposit all the taxes due. So far as penalty under section 76 is concerned, there should be levy on the appellant for not taking registration. 6. As regards the education ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alty under section 77 is concerned, the appellant failed to get registered. The appellant has faced a proceeding under section 73 of the Finance Act, 1944. There is no good reason to appreciate that there was no deliberate failure. Therefore, penalty of Rs. 1,000 is levied under section 77 is confirmed. 11. So far as the education cess is concerned, it would be proper on the part of adjudicating authority to reconcile returns with challans relating to the impugned period. If payment has been made, the amounts due from the appellant should be worked out considering the payment made. We make it clear that procedure should not prevent substantive justice when money has gone to the treasury and procedure should also not be tyrant but subordin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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