TMI Blog2012 (7) TMI 629X X X X Extracts X X X X X X X X Extracts X X X X ..... re was confusion in understanding the scope of the levy – penalty and demand set aside – appeal allowed - Service Tax Appeal No. 832 of 2010-SM - - - Dated:- 10-1-2012 - Shri Mathew John, J. Appeared for Appellant : Shri Ajay Jain, Advocate Appeared for Respondent : Ms. R. Jagdave, A.R. Per Mathew John: The Appellant had undertaken the job of feeding of husk into the boil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 78 of the Act on the noticee and Rs.5000/- under Section 77 of the Act. Aggrieved by the order the appellants filed an appeal before the Commissioner (Appeals). 2. During the pendency of the appeal before the Commissioner (Appeals), the Commissioner issued Show Cause Notice exercising the revisionary power conferred under Section 84 of the Finance Act 1994 on the ground that the order is not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appl/Chd-II/2011 dated 24.6.2011. Consequently the penalties under Section 76, 77 and 78 also were set aside by the order of the Commissioner (Appeals). The counsel therefore submits that as on date the situation is that there is no demand for duty against the appellants. But the penalties imposed under Section 76 and 77 under the order of the Commissioner exercising power under Section 84 of Fina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s Vishal Papertech (India) Ltd. The fact that the Commissioner (Appeals) has come to a different conclusion itself demonstrates that there was confusion in understanding the scope of the levy. In the facts of the case a penalty on the appellants will not be justified if at all the Revenue comes in appeal against the order in appeal passed by the Commissioner (Appeals). Therefore, I am of the vi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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