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TMI Blog2015 (5) TMI 175X X X X Extracts X X X X X X X X Extracts X X X X ..... al is filed by the Revenue against Order-in-Appeal No: PII/PAP/46/2010 dated 19/03/2010 passed by the Commissioner of Central Excise (Appeals), Pune - II. 2. None appeared on behalf of the respondent despite notice. On perusal of the records, we find that the appeal could be disposed of even in the absence of the respondent or its representative. Accordingly, we take up the appeal for disposal. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cating authority has imposed equivalent penalty under Section 78 of the Finance Act, 1994. We find that the first appellate authority has given reasonable justification for setting aside the penalty imposed under Section 78. We do not find anything erroneous in the said findings recorded by the first appellate authority. 5. We find that there is no dispute that the respondent had discharged the e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct, 1994 would squarely apply and there was no need for issuance of any show cause notice to the respondent. 6. Yet another angle is the use of discretionary powers by the first appellate authority. We find that the first appellate authority has used discretionary power granted by the statute under Section 80 of the Finance Act, 1994 to set aside the penalties imposed under Section 78. It is sett ..... X X X X Extracts X X X X X X X X Extracts X X X X
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