TMI Blog2010 (12) TMI 766X X X X Extracts X X X X X X X X Extracts X X X X ..... d - ST/83 of 2007-SM (BR) - 2 of 2011-SM (BR) - Dated:- 15-12-2010 - D.N. PANDA, J. Saurabh Yadav for the Appellant. A. Khanna for the Respondent. ORDER 1. Ld. Counsel submits that it appears the appellant has no cause to press the appeal further. The appeal is dismissed accordingly. 2. Later ld. Counsel submits that because of non-availability of judgment in the case of Agaut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section 76 of the said Act in absence of any mala fide on the part of the appellant. Even the first appellate authority did not make any finding on the levy of penalty under section 76 of the Finance Act, 1994. But merely confirmed the adjudication order. 5. In view of the aforesaid reasons confirming the service tax demand, the penalty imposed under section 76 of the Finance Act, 1994 is waived ..... X X X X Extracts X X X X X X X X Extracts X X X X
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