2008 (2) TMI 251

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..... peal against the order of the Commissioner (Appeals), whereby adjudication order was modified insofar as penalty under Section 78 of the Finance Act, 1994 was upheld for the period up to August, 2004 and the amount of penalty was reduced from Rs. 7,85,095/- to Rs. 2,61,185/-. 2. Ld. DR submits that the respondent failed to file the Returns during the material period. He submits that they submitte .....

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..... he demand of tax and imposed penalty under Section 78 of the Act for suppression of fact. The Commissioner (Appeals) observed that Section 76 of the Act for imposition of penalty for non-filing of return was proposed in the show cause notice. But no penalty was imposed under Section 76 in the adjudication order. So, the submission of the ld. DR to impose penalty under Section 78 for delay in filin .....

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