https://www.taxtmi.com/caselaws?id=78585 Concessional penalty under the governing proviso to Section 78 was upheld because the appellate authority had recorded proper reasons and the record showed no infirmity in granting the concession. The revenue could not secure interference with that discretionary determination. Penalty under Section 76 was also not restored, because the appellate authority had given acceptable reasons for declining simultaneous penalties on overlapping counts, and that reasoning was found proper. In the absence of any legal or factual infirmity, the appellate order granting relief to the assessee was affirmed and the revenue's challenge failed in full. en-us Tue, 25 May 2010 00:00:00 +0530 Tue, 30 Nov 2010 12:13:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78585 Concessional penalty under the governing proviso to Section 78 was upheld because the appellate authority had recorded proper reasons and the record showed no infirmity in granting the concession. The revenue could not secure interference with that discretionary determination. Penalty under Section 76 was also not restored, because the appellate authority had given acceptable reasons for declining simultaneous penalties on overlapping counts, and that reasoning was found proper. In the absence of any legal or factual infirmity, the appellate order granting relief to the assessee was affirmed and the revenue's challenge failed in full. Case-Laws Service Tax Tue, 25 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78585