2009 (10) TMI 18

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..... the appellant. Mr. Sudeep Singh, Advocate, for the respondent. [Judgment per : M.M. KUMAR, J.]. - The revenue has approached this Court by invoking Section 83 of the Finance Act, 1994 (for brevity, 'the Finance Act') read with Section 35-G of the Central Excise Act, 1944 (for brevity, 'the Excise Act') challenging order dated 1.1.2008 (A-3) passed by the Customs, Excise and Service Tax Appellat .....

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..... ce Act. The Tribunal has also extended the benefit of Section 80 of the Finance Act, which says that notwithstanding anything contained in the provisions of Section 76 or 78 of the Finance Act, no penalty is to be imposed on the dealer-respondent for any failure referred to in those provisions. The only condition is that an assessee shall show a reasonable cause for the said failure. The Tribunal .....

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