TMI Blog2011 (9) TMI 380X X X X Extracts X X X X X X X X Extracts X X X X ..... he Tribunal in the case of Anil Kumar Yadav vs. CCE, Pondicherry [2011 -TMI - 202874 - CESTAT, CHENNAI] has held that once the provisions of section 80 are invoked, the lower authorities have no jurisdiction to impose penalty under section 76 & 77 ibid and to waive penalty under section 78. The penalty under all the said sections are required to be waived once reasonable cause has been held to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eved with the said confirmation of the demand of duty. The challenge in the present appeal is to imposition of penalty under section 76 77 of the Finance Act, 1994. 3. Learned Advocate appearing for the appellant draws our attention to the said order vide which the penalty under section 78 stands not imposed by the adjudicating authority as well as by the appellate authority on the ground of b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CCE reported in 2007 (8) STR 7 (Tri.-Del.) and the fact that there existed during the material time as 'sufficient cause' within the purview of section 80 ibid, the penalty imposable under sections 76 77 was set aside. Learned Advocate submitted that the said order of the Commissioner (Appeals) is in respect of the same disputed issue and stands accepted by the Revenue. As such, the prayer is t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ked the provisions of section 80 and has not imposed any penalty under section 78. The said part of the order does not stand challenged by the Revenue. As held by the Tribunal in the case of Anil Kumar Yadav, once the provisions of section 80 stands invoked, the same would be applicable in respect of penalties imposable under section 76,77 78 ibid. As such, we find no justification for impositio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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