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TMI Blog2018 (5) TMI 1214X X X X Extracts X X X X X X X X Extracts X X X X ..... a B. Hanjer, Advocate - For the Respondent ORDER Per: S.S Garg The Revenue has filed the present appeal against the impugned order dated 26,04.2017 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has dropped the penalty on the assessee under Section 78 by giving the benefit under Section 80. Briefly the facts of the case are that during the investigation conducted by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d appeal before the Commissioner and the Commissioner (Appeals) vide the impugned order upheld the demand of service tax but dropped the penalty under Section 78 by invoking erstwhile provision of Section 80. 2. I have heard the learned AR and the counsel for the assessee who has also filed the cross objections. 3. Learned AR for the Revenue submitted that the impugned order dr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mumbai) b. Udaysingrao Gaikwad SSK Ltd. Vs. CCE, Kolhapur - 2017 (49) S.T.R. 78 5. After considering the submissions of both parties and perusal of the material on record, I find that there is no infirmity in the impugned order whereby the Commissioner (Appeals) has dropped the penalty under Section 78 by invoking Section 80 which was available during the relevant time. Further I fin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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