TMI Blog2016 (11) TMI 1113X X X X Extracts X X X X X X X X Extracts X X X X ..... alties could be waived under Section 80 ibid, therefore I do not find any legal infirmity in the orders of the lower appellate authority. He has also conducted denovo proceedings in the matter as directed in earlier Tribunal order dated 21.10.2010 - penalties waived - appeal dismissed - decided against Department. - Appeal No. ST/27442/2013 - FINAL ORDER No.A/30902/2016 - Dated:- 9-9-2016 - Sh. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Section 73 of Finance Act, 1994 appropriation amount already paid by the appellants and also demanded interest under Section 75 and penalties under Section 76, 77 78 of the Finance Act, 1994. The adjudicating authority vide his Order-in-Original No. 01/2008 - S. Tax dated 31.10.2008 confirmed the amount of service tax demanded i.e. ₹ 13,69,226/- along with interest and also appropriate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icating authority to deal with the limited issue regarding the penalty in accordance with law. II. Pursuant to the CESTAT order, de-novo Adjudicating Authority imposed equivalent amount of tax as penalty i.e. ₹ 13,69,226/- under Section 78 and ₹ 1,000/- under Section 77 of the Finance Act, 1994. III. Aggrieved over the impugned order, the appellant had filed an appeal before the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad not exercised their power with relation to the aspect of penalty. 5. It is seen, that in denovo proceedings, while the original authority has imposed penalties under Section 77 78 of the Finance Act, 1994, however, the lower appellate authority has found that benefit under Section 80 ibid can be extended to the appellant in as much as the appellant paid the entire tax liability with intere ..... X X X X Extracts X X X X X X X X Extracts X X X X
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