2011 (1) TMI 88

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.... appeal is by the department against the order of the Commissioner (Appeals) No.42/ST/APPL/JAL/2009 dated 31.03.2009 setting aside the penalty under Section 76 of the Finance Act, 1994.   2. Heard learned SDR. None appeared for the respondents, in spite of notice.   3. Considered the grounds disclosed in the application for condonation of delay. We find that the order of the Commis....

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....ide the penalty under section 76 of Finance Act, 1994. The Commissioner (Appeals) has relied on the decision of the Tribunal in the case of CCE,Ludhianavs. Silver Oak Gardens Resorts reported in 2008 (9) STR 481 Tri.-Del.) and in the case of CCE,Ludhianavs.Pannu Property Dealer reported in 2009-TIOL-409-CESTAT-DEL.   6. Learned SDR submits that waiver of penalty under Section 76 when the p....