2010 (3) TMI 568

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.... SDR appeared for the appellant. None appeared for the respondent. The appeal is filed against the Order-in-Appeal No. 02(ST)/RPRI/ 2009, dated 30-1-2009 whereby Commissioner (Appeals) has (sic) imposed penalty under sections 76 and 77 of the Finance Act, 1994. 2. The Contention of the appellant is that the Commissioner (Appeals) has set aside the penalty on the ground that there is no failure ....

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....considering the contents of the show-cause notice. 4. I find that this case was remanded by this Tribunal to Commissioner (Appeals) to hear the appeal afresh as per provisions of section 73 of the Finance Act, 1994. The allegation against the respondent was late filing of ST-3 return, which is liable for penalty under section 77. Commissioner (Appeals) has upheld the penalty of Rs. 1,000 under ....