2010 (10) TMI 135

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....ikh, for the Appellant. [Order per : K.A. Puj, J. (Oral)]. - The appellant-revenue has filed this tax appeal under Section 35G of the Central Excise Act, 1944, proposing to formulate the following substantial questions of law for determination and consideration by this Court : (i)      Whether the penalty under Section 76 of the Finance Act, 1994 can be reduced be....

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..../BAS-154/05-06. The respondent had paid the due service tax along with interest for the period from April-2006 to June-2006 and July-06 to Aug-06 i.e., late by 268 days and 176 days respectively and the ST-3 return for the period April-06 to Sept-06 was also filed late by 180 days. 4. Due to the above lapses, a show cause notice dated 15-4-2008 was issued to the respondent proposing to imp....

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.... The Commissioner (Appeals), Central Excise, Rajkot, by passing Order-in- Appeal No. 407(353-RAJ)/2009/COMMR(A)/RAJ dated 11-5-2009, reduced the penalty of Rs. 88,800/- imposed under Section 76 of Finance Act, 1994 to Rs. 25,000/- by invoking Section 80 of the Finance Act, 1994. 7. Being aggrieved, the appellant filed appeal before the Tribunal against above Order-in-Appeal passed by the Commis....

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....d in the authority to levy a penalty below the minimum prescribed limit. If the authority imposing the penalty is not entitled to levy below the minimum prescribed, the appellate authority and the Tribunal cannot read the provision so as being vested with such powers, namely, to reduce the penalty below the minimum prescribed. This Court has, therefore, answered the question accordingly in the neg....