2014 (12) TMI 788

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....e Respondent. ORDER This appeal is filed by the Revenue against the OIO OIA No. RKA/221/SRT-I/2011, dated 20-7-2011 wherein the First Appellate Authority has held that the appellant is not liable to penalize under Section 76 of the Finance Act, 1994 having been deposited when the penalty under Section 78 of the Finance Act, 1994. None appeared on behalf of the respondent despite notice. This....

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....penalties under Section 76 which was contested by the Revenue before the First Appellate Authority and the First Appellate Authority also concurred with the views of the Adjudicating Authority. I find that the contention raised by the Learned Department Representative are having strong force inasmuch as the show cause notice which is issued in this case is on 14-2-2008 and the provisions of Sectio....