TMI Blog2009 (5) TMI 109X X X X Extracts X X X X X X X X Extracts X X X X ..... rder of Commissioner (Appeals) and not after the order of the Original Adjudicating Authority. - Section 76 prescribed a minimum penalty with no option to the authorities to reduce the same. - Appellate authority should have invoked the provisions of Section 80 and set aside the penalty in its totality. As such I do not find any justifiable reason for the Revenue’s grievance for reduction of penal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of identical amount. For reducing the penalty Commissioner (Appeals) has observed as under : "7.1 I find that the appellant has stated that they were not aware about the procedure under the service tax law and paid the service tax late and also filed the service tax return late. They also stated that they have paid the service tax amount with interest before issuance of the SCN. I also find tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r in waiver of penalty under Section 76. The ratio of the judgment is squarely applies to this case as the appellants paid the service tax and interest amount before issue of show cause notice. In this I rely the CESTAT recent judgment in the case of M/s. SDI Tech Services (I) Private Limited v. CCE, Raigad reported at 2008 (10) S.T.R. 564 (Tri.-Mum) wherein the Hon'ble CESIAT hold reduction o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... along with interest before the issuance of the show cause notice and the reduced penalty also stands deposited by them within a period of one month from the date of passing of Commissioner (Appeals) order. As such the provisions of Section 73 get invoked, which provide for reduction of penalty to the extent of 25%, if the penalty is deposited within one month of the order. 4. After appreciati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vance for reduction of penalty. The appellants have filed the cross objections, the same have to be treated as an appeal. However, the appellants have not agitated the quantum of penalty imposed by Commissioner (Appeals) in their cross objections and have not sought invocation of Section 80. As such penalty cannot be further reduced by invoking Section 80. 5. In view of my above discussions, I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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