https://www.taxtmi.com/caselaws?id=253696 The Tribunal could determine the correct penalty provision between Sections 76 and 78 of the Finance Act, 1994, because its power under Section 35C of the Central Excise Act, 1944 was sufficient and the absence of a departmental appeal did not bar that exercise. However, the assessee's plea for waiver of penalty on the basis of sufficient cause under Section 80 had not been considered, and no adequate opportunity had been given to establish that claim. The matter was therefore remitted to the Tribunal for fresh consideration limited to the Section 80 penalty-waiver issue. en-us Wed, 22 Jan 2014 00:00:00 +0530 Mon, 01 Dec 2014 15:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253696 The Tribunal could determine the correct penalty provision between Sections 76 and 78 of the Finance Act, 1994, because its power under Section 35C of the Central Excise Act, 1944 was sufficient and the absence of a departmental appeal did not bar that exercise. However, the assessee's plea for waiver of penalty on the basis of sufficient cause under Section 80 had not been considered, and no adequate opportunity had been given to establish that claim. The matter was therefore remitted to the Tribunal for fresh consideration limited to the Section 80 penalty-waiver issue. Case-Laws Service Tax Wed, 22 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253696