2013 (6) TMI 415

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..... . G. Chacko This is an appeal filed by the department seeking to penalise the respondent under Sections 76 to 78 of the Finance Act, 1994. 2. In an order passed by the original authority in adjudication of a show-cause notice which inter alia invoked Sections 76 to 78 ibid against the respondent, no penalty under any of these provisions was imposed on them by the Assistant Commissioner, invoking .....

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..... alty for the first time when it has not been imposed by the adjudicating or assessing authority by invoking Section 80 and the same was answered thus: When the assessing authority, in its discretion has held that no penalty is leviable, by virtue of Section 80 of the Act, the revisionary authority cannot invoke its jurisdiction and impose penalty for the first time. This Bench had held to the sa .....

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