9911796707
TMI Blog2007 (1) TMI 177X X X X Extracts X X X X X X X X Extracts X X X X ..... DR, for the Respondent. [Order]. - The appeal is heard finally at the instance of both the sides in view of the short point involved in the matter by waiving pre-deposit. 2. The appeal is directed against the order of Commissioner (Appeals) by which, relying upon the decision of the Hon'ble Supreme Court in the case of Gujarat Ambuja Cements Ltd v. Union of India reported in 2006 (3) S.T.R. 608 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... here was no warrant for imposing penalties under Sections 76 and 78 of the Act He has placed reliance on the decision of the Tribunal in the case of Maharashtra State Electricity Board v Collector of Central Excise, Pune reported in 2003 (161) E.L.T. 391 (Tri.-Del.), in which, in the context of Section 11AC of Central Excise Act, 1944, it was held that where no specific commission or omission on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o allegation worth the name in the show cause notice about any intention to evade the tax. In any event, since the service tax of Rs. 5,690/- is upheld on the basis of concession given by the learned Counsel and no intention to evade duty is at all alleged, the appellant has made out a reasonable ground under Section 80, for waving the penalties. The appeal is accordingly partly allowed by modifyi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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