2007 (11) TMI 34

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....53/M-II/2006 dt. 23-2-07. 2. Considered the submissions made by both sides and perused the re cords. The contention of the Ld. SDR in this case is that the Ld. Commissioner (Appeals) has reduced the penalties imposed on the respondent to Rs. 15,000/- under all the Sections i.e. Section 76, 77 and 78 of the Finance Act, 1994. It is his submission that in this case the respondent had clearly viol....

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....levant provisions of the service tax. The lower authority has imposed different penalties under different provisions and the quantum of penalties is excessive. The adjudicating authorities have discretion while imposing penalty" While arriving at the above said findings he also kept in mind, the law settled by the Hon'ble Supreme Court that as to the quantum of penalty is to be decided on the f....

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.... has reduced the penalty. There is no question of any legal infirmity in the order The appeal is filed in terms of the questions of law as formulated in paragraph 4 of the appeal memo. We have already held in other matters that section 76 is subject to section 80 and there is discretion to reduce the penalty Once that is the case, we do not find any infirmity in the order of the Tribunal. Th....