2008 (3) TMI 107

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.... for the Respondent. [Order] -1. After examining the parties on stay application, the same is dismissed and the appeal is taken up. The impugned order revises the order passed by the original authority and imposes penalties under Sections 76, 77 and 78 of the Finance Act, 1994. The original authority had dropped the proposal to impose penalties for not following statutory formalities such as re....

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....eals): (1) Flyingman Air Courier (P) Ltd. v. CCE, 2006 (3) S.T.R. 283 (Tri.) = 2004 (170) E.L.T. 417 (Tribunal) (2) ETA Engineering Ltd. v. CCE, 2006 (3) S.T.R. 429 (T) 2004 (174) E.L.T. 19 (Tri.- LB) (3) Mass Marketing & Adv. Services (P) Ltd., 2006 (3) S.T.R. 333 (T). In the impugned order passed the Commissioner observed that waiving of penalties by the adjudicating authority only f....

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...., service tax being a new concept was found acceptance by the Commissioner. He has observed that ignorance of law was not sufficient cause to absolve one from penal liability for violation of statutory provisions. Therefore, I do not find any reason to conclude that the appellant evaded payment of service tax wilfully. In the absence of finding of dishonest conduct by the appellant in not paying t....