2012 (5) TMI 510

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.... None, for the Assessee. [Order per : D.N. Panda, Member (J)]. -  Both sides are in an appeal. Revenue's appeal No. 553/06 is challenging reduction of penalty made by first appellate authority to Rs. 25,000/- vide order dated 13-9-2006. The assessee is in Appeal No. 559/06 challenging penalty imposed and also levy of tax made. 2. The assessee is absent today and in sequence its....

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....medy. Remaining absent shows that the appeal was filed to abuse the process of law and the assessee proved to be not vigilant. We are conscious that the assessee may suffer by an ex parte order passed today. We, therefore, tried to go through grievance of the appellant before authorities below. 4. Record reveals that show-cause notice was issued in this case proposing service tax demand of....

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....expenses reimbursed were without any proof. Since the assessee has already discharged tax liability, in the absence of willful intention to evade ld. Commissioner (Appeals) reduced penalty to Rs. 25,000/-. 6. On the aforesaid factual background appeal was preferred against consequence of adjudication and both sides are in appeal before Tribunal in the respective appeals aforesaid. 7.&em....

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....al authority passed order carelessly without examining statutory provision contained in Section 76 and 78 of Finance Act, 1994 and levied penalty while each section was independent. 9. We noticed that both the authorities have recorded that the assessee has discharged tax liability before adjudication. We may say that case of the assessee may fall under Section 80 of the Finance Act, 1994,....