2014 (12) TMI 788

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..... udicating Authority. I find that the contention raised by the Learned Department Representative are having strong force inasmuch as the show cause notice which is issued in this case is on 14-2-2008 and the provisions of Sections 76 and 78 for imposition of penalties were invoked. The provisions of Section 78 of the Finance Act, 1994 were amended from 16-5-2008 which provided for imposition of pen .....

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..... hat the appellant is not liable to penalize under Section 76 of the Finance Act, 1994 having been deposited when the penalty under Section 78 of the Finance Act, 1994. None appeared on behalf of the respondent despite notice. This matter is coming up for disposal for some time and is adjourned due to absence of respondent, as such I take up the matter for disposal in the absence of any representat .....

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..... ng Authority. I find that the contention raised by the Learned Department Representative are having strong force inasmuch as the show cause notice which is issued in this case is on 14-2-2008 and the provisions of Sections 76 and 78 for imposition of penalties were invoked. The provisions of Section 78 of the Finance Act, 1994 were amended from 16-5-2008 which provided for imposition of penalties .....

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