TMI Blog2017 (6) TMI 977X X X X Extracts X X X X X X X X Extracts X X X X ..... ause till 09.05.2008 the provisions of said Section 77, covered only imposition of penalty for such contraventions for which there was no provision for imposing penalty - penalty u/s 77 and 78 set aside - appeal allowed - decided in favor of appellant. - ST/3069/2012-CU[SM] - Final Order No. 70523/2017 - Dated:- 12-5-2017 - Mr. Anil G. Shakkarwar, Member (Technical) Written Submission (dec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cover interest under Section 75 of the Finance Act, 1994. Further, there was proposal to appropriate the interest of ₹ 2,262/- paid by the appellant on 16.07.2007 that is before issue of show cause notice. There were proposals to imposed penalty under Section 76, 77 and 78 of the Finance Act, 1994. The matter was decide through the Order-in-Original dated 30.03.2012. Before the original auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rejected the appeal through impugned Order-in-Appeal dated 08.08.2012. Aggrieved by the said order, appellant is before this Tribunal. 3. The appellant submitted written submissions wherein it has been pleaded that the amount of duty and interest was already deposited before the issue of show cause notice. The appellant also deposited penalty @ 2% of the tax under Section 76 through a challan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of penalty under Section 77 ibid. Further, since the penalty under Section 76 is imposed and paid there is no question of imposing penalty under Section 78. Therefore, I allow the Prayers in appeal and modify the Order-in-Original to the extent that penalties imposed under section 77 and 78 of the Finance Act, 1994 are set aside and accordingly, the appeal is allowed. (Dictated in Court) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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