2007 (10) TMI 31

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....[Order per] - After hearing both the sides, I find that the Commissioner vide his impugned order passed in review proceedings imposed penalty on the appellant in terms of provisions of Section 75A, 76 and 78 of the Finance Act 1944 (sic) (1994), by reviewing the order passed by the Assistant Commissioner vide which he did not impose any penalty in terms of the provisions of Section 80. 2. The a....

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....tion of personal penalty by the Commissioner. Their grievance is that the Assistant Commissioner has come to a categorically finding that there was bona fide belief on the part of the appellant, thus attracting the provisions of Section 80 of the Act. It has further been contended that on account of certain orders passed by Commissioner (Appeals), Jaipur deciding that such services are not covered....