2011 (9) TMI 523

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....ould not face penalty in view of waiver of penalty in similar cases vide Order-in-Original No. 10/2008(ST) dated 25.3.2008 and Order-in-Appeal No. 11-13(DK)ST/JPR-I/2009 dated 23.2.2009 as appearing in the impugned order. He further submits that there was no suppression nor evasion made by the appellant for which he is not liable to penalty under Section 76, 77 & 78 of the Finance Act, 1994. He al....

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....aw under all the three sections invoked in adjudication.. He prayed that when there is existence of reasonable cause, the appellant deserves to be dealt leniently. Also his submission is that the appellant was cooperative to Departament.. Law being implemented from 16.8.2002, this is the first adjudicating relating to early period covering September, 2003 to March, 2008. When Jaipur Commissionerat....

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....ation. Learned Counsel placed following mitigating factors: 1) Early stage of implementation of law. 2) Appellant's ignorance about law. 3) Grant of similar benefit to other small cable operators.  5. When the appellant's prayer is that it deserve consideration under Section 80 of the Finance Act, 1994 in respect of penalties imposed under different sections of that Act, it would be desi....