2016 (9) TMI 81

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....Paneerselvam, AC (AR) For the Respondent ORDER The short issue involved in this appeal relates to waiver of penalty imposed under Section 78 of the Finance Act, 1994.    The tax liability with interest stands discharged by the appellant as confirmed in the impugned order at para-5. The learned Commissioner (Appeals) has set aside the penalty under Section 77 imposed by the adj....

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....t, there is a finding by the adjudicating authority that  though appellants were eligible for abatement of 75% on the gross receipt, the department miscalculated the tax liability for the month of February 2007.  Therefore, there is no suppression of facts with a malafide intention to evade payment of tax and there was no contravention of any rules.  He also submits that the show ca....