2012 (5) TMI 347

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r the Bench):   Being aggrieved with that part of the order in Commissioner (Appeals) vide which while confirming the demand against the respondents denying them the benefit of exemption Notification No. 12/03 dated 12.6.03 in respect of food items sold by them. he has set aside the penalty imposed upon them.   2. After hearing learned AR, we find that the penalties set aside by th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ich gives sufficient reasons in favour of the Appellants to waive the penalty imposed and accordingly the penalty imposed under Section 76 is waived off in terms of Section 80 of the Finance Act, 1994.   For imposition of the penalty under Section 78 of the Act suppression of the fact is must. Whereas in the case the department has no where established suppression by the Appellants and on ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Order-in-original has gone beyond its limit by imposing penalty under Section 78. I also fully agree with the decisions cited by the Appellants wherein different Appellate Authority as well as the Hon ble Apex Court has decided that penalty will not be ordinarily imposed unless the party either acted deliberately and defiance and the law or was guilty of conduct contentious or dishonest or acted i....