2011 (9) TMI 380

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....i Sunil Kumar, SDR PER: ARCHANA WADHWA Both appeals, one arising out of order passed by the Commissioner and other by the Commissioner (Appeals), are being disposed by a common order as the issue involved is identical. 2. Vide impugned order, the lower authorities have confirmed the service tax against the appellants on the ground that transportation of coal from mining sites to a specifi....

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...., the same benefit is required to be extended to penalties imposable under section 76 & 77 ibid. 4. Our attention also stands drawn to another order passed by the Commissioner (Appeals) in the case of Western Coal Fields Ltd. wherein while taking note of the Board's circular F.No.232/2/2006-CX.4 dt.12.11.07, the Commissioner (Appeals) has held that as there was no malafide, there is no question....

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....ification for imposition of penalty under section 76 & 77 ibid. The Tribunal in the case of Anil Kumar Yadav vs. CCE, Pondicherry reported in 2011 (22) STR 20 (Tri.-Chennai) has held that once the provisions of section 80 are invoked, the lower authorities have no jurisdiction to impose penalty under section 76 & 77 ibid and to waive penalty under section 78. The penalty under all the said section....