2016 (1) TMI 298

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..... nd that the impugned order in review which imposes penalty under Section 76, also needs to be set aside, as it does not survive when the order in original dated 31/10/2010 is already set aside by doctrine of merger. - Appeal No. ST/613/10-Mum - - - Dated:- 13-8-2015 - M V Ravindran, Member (J) And C J Mathew, Member (T) For the Appellant : Shri Pradeep Korde, Consultant For the Respon .....

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..... 994. He did not impose any penalty on the appellant under section 76 of the Finance Act 1994. Against the order-in-original dated 31/10/2008, the appellant herein filed an appeal before the first appellate authority. The first appellate authority also concurred the views and rejected the appeal by order-in-appeal no. AGS(131)22/09 dated 25/06/2009. Said order in appeal was carried in appeal before .....

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