2011 (4) TMI 1148

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....eraiyan, Member (T), (for the Bench)]. - This is an appeal by the department against the order of the Commissioner (Appeals) No. ST/Alld/2007, dated 24-5-07 by which the order of the original authority was modified by setting aside the penalty of Rs. 51,570/- imposed under Section 78 of the Finance Act, 1994. 2. Heard the learned SDR. None appears for the respondents. However, there is com....

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....al the matter was remanded to the original authority vide order dated 10-1-06. On de novo adjudication the demand was considerably reduced to Rs. 51,570/- along with interest and penalty of Rs. 500/- under Section 75A, a penalty of Rs. 51,570/- under Section 76 and a penalty of Rs. 51,570/- under Section 78 and a penalty of Rs. 10,000/- under section 77 were imposed. On appeal before the Commissio....