2008 (1) TMI 138

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....der-in-Appeal No. GOA/CEX/MP/82/2007 dated 17-8-2007. The Commissioner (Appeals), while allowing the appeal against the order-in-original, has upheld the penalty under Section 76 and set aside the penalty under Section 77. She has not recorded any findings on the penalty under Section 76. 2. After hearing both sides for some time on the stay application, I find that the issue involved in this c....

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....re the assessee is coming up voluntarily to pay the amount, it would be against the stated vision of the department to promote voluntarily compliance to penalize such an assessee. A small time assessee, who on watching advertisements for Service Tax payments on television, comes on his own should be encouraged and not penalized. I therefore set aside the penalty of Rs. 1200/-and accept the appeal ....