TMI Blog2014 (1) TMI 410X X X X Extracts X X X X X X X X Extracts X X X X ..... , the appellant is performing the statutory duties in respect of generation and supply of electricity - in view of the provisions of Section 80 of the Finance Act, the penalties imposed under the impugned order are set aside - Following decision of Discom Ltd. vs. CCE [2009 (8) TMI 337 - CESTAT, MUMBAI] - Decided in favour of assessee. - ST/77/09-Mum - - - Dated:- 25-10-2013 - S S Kang And P K ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs under consulting engineer service'. In view of the above decision, we find no infirmity in the impugned order whereby the demand along with interest is confirmed. 4. In respect of the penalties, the contention of the appellant is that the appellant is a State Government organization and there is no intention to evade payment of duty. The appellant was under bona fide belief that as per the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no penalty shall be imposable on the assessee for any failure referred to in the said provisions if the assessee proves that there was reasonable cause for the said failure." 7. We find that the appellant is a Government Undertaking and in view of the provisions of Section 80 of the Finance Act, the penalties imposed under the impugned order are set aside. The appeal is disposed of as indicated ..... X X X X Extracts X X X X X X X X Extracts X X X X
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