2008 (6) TMI 111

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..... f the revenue is that as per the provisions of Section 78, the penalty should be equal to the amount of service tax, is rejected - no ground to interfere with the discretion exercised by the Commissioner (Appeals) u/s 80 - 102-103 of 2007/CST - ST/107-108/2008. - Dated:- 3-6-2008 - S. S. Kang, Vice President and Rakesh Kumar, Member (Technical) A. K. Madan, for the appellant. None for t .....

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..... ilure. In the present case, the Commissioner (Appeals) after taking into consideration the fact that the respondent deposited some amount immediately when revenue pointed out the same and exercised the discretion by reducing the penalty of only Rs.27930/-. Keeping in view the facts and circumstances of the case, we find no ground to interfere with the discretion exercised by the Commissioner (App .....

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