2013 (6) TMI 415

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... G. Chacko This is an appeal filed by the department seeking to penalise the respondent under Sections 76 to 78 of the Finance Act, 1994. 2. In an order passed by the original authority in adjudication of a show-cause notice which inter alia invoked Sections 76 to 78 ibid against the respondent, no penalty under any of these provisions was imposed on them by the Assistant Commissioner, invoking ....