2009 (7) TMI 490

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....Order].- Being aggrieved with that part of the impugned order of Commissioner (Appeals) vide which he has set aside the penalty imposed upon the respondents in terms of Section 78 of the Finance Act, 1994, Revenue has filed the present appeal. I have heard learned DR Shri R.S. Srova, appearing for the Revenue. 2. For better appreciation I reproduce the para 7 of the impugned order passed by Com....

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....djudicating authority recorded any such finding. Therefore, penalty under Section 78 is not imposable in this case. It is also observed that the penalty under Section 78 cannot exceed the duty amount; however in this case, against the service tax involvement of Rs.22,148 /-, a penalty of Rs.35,000/- has been imposed, which is beyond the limits permissible under the law" 3. As against the above ....