2015 (9) TMI 1401

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..... This matter is listed for the maintainability as the amount involved in this case is less than two lakhs. 2.After hearing both sides and perusal of records, I find that the issue being question of penalty, appeal is admitted and being in narrow compass, I take up the appeal for disposal. 3.After hearing both sides I find that the issue involved in this case that regarding the penalty imposed on .....

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..... penalties imposed under section 77, I find that said penalty imposed for non-obtaining of the S.T. registration. This set penalty is also upheld. 7.As regards penalties imposed under section 78, I find that the appellant has discharged 25% of penalty as per section 78. In the facts and circumstances of this case I find nothing in records to invoke provisions of section 80 of the Finance Act 1994 .....

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