TMI Blog2009 (5) TMI 55X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant for the delay in filing returns and paying tax, nor even any relief under section 80 of the Act has been prayed for in this appeal – imposition of penalty sustained. - ST/253 OF 2008 - A/197/2009/SMB/C-IV - Dated:- 18-5-2009 - P.G. CHACKO, JUDICIAL MEMBER P. K. Agarwal for the Respondent. ORDER 1. There is no representation for the appellant despite notice, nor is there any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al was contested. In adjudication of the dispute, the original authority imposed penalties of Rs. 1,55,400, Rs. 1,000 and Rs. 4,39,226 on the assessee under sections 76, 77 and 78 of the Act respectively. The penalty under section 78 was vacated by the Commissioner (Appeals) and the other penalties sustained in an appeal filed by the assessee. In the present appeal, the assessee's challenge is dir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alties are to be sustained. 4. After giving careful consideration to the grounds of this appeal as also to the submissions of the ld. SDR, I am convinced that the penalties imposed on the assessee under sections 76 and 77 of the Act are to be sustained. The assessee, admittedly, was registered with the department since June 2000. They were also paying service tax regularly in respect of courie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 78 was vacated. The penalties under sections 76 and 77 were rightly maintained, I am happy to note that, in the impugned order, the ld. Commissioner (Appeals) considered the decisions cited by the assessee and distinguished those cases with vivid reasoning and great clarity. There is hardly any reason for this Tribunal to interefere. 5. The impugned order is sustained and this appeal is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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