TMI Blog2016 (8) TMI 15X X X X Extracts X X X X X X X X Extracts X X X X ..... has been given to the assessee on valid ground by the original authority. Decided in favor of assessee. - ST/314/2006-DB - Final Order No. 20589 / 2016 - Dated:- 27-7-2016 - Shri S. S Garg, Judicial Member And Shri Ashok K. Arya, Technical Member Shri Mohd. Rahim, Advocate For the Appellant Shri J. Harish, AR For the Respondent ORDER Per S. S. Garg The present appeal is directed against the order passed in Revision No. 33/2006 dated 17.08.2006 vide which the Commissioner in exercise of his revisionary power imposed the penalty which was dropped by the adjudicating authority in exercise of his power under Section 80 of the Act. Briefly the facts of the present case are that the appellant is engaged in providing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 006 and imposed the penalties under Section 76, 77 and 78 of the Act which is under challenge in the present appeal. We have heard the learned counsel for the parties and perused the records. 2. Learned counsel for the appellant admitted the delay in filing the half yearly return for the period in dispute due to genuine reasons and due to financial crunch. He also submitted that the delay has occurred for the first time due to various bona fide reasons. He also submitted that the appellant voluntarily made the payment of service tax along with interest which is not disputed by the respondent. He also submitted that the adjudicating authority in Order-in-Original has recorded the finding that there was no malafide intention on the part of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0, it was not open to the revisionary authority to revise such decision of the original authority. In this connection reliance is placed on the judgments passed by the Hon ble High Court of Karnataka dated 21.04.2011 in Central Excise Appeal Nos. 1-15/2009 in Commissioner of Service Tax, Bangalore Vs. Motor World and others reported in 2012-TIOL-418-HC-KAR-ST cited supra. The learned counsel referred to para 34 of the Hon ble High Court judgment which reads as follows: In this batch of cases, it is clear from some of the orders of the assessing/adjudicating authority that he was satisfied with the reasonable cause shown by the assessees but still penalty was imposed, not on the ground that there was no reasonable cause or that the reas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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