2017 (8) TMI 1177

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....e Commissioner (Appeals), vide which he had partly allowed the appeal filed by the Municipal Commissioner, Aruppukkottai Municipality, Aruppukkottai, by way of waiver of penalty imposed under Section 78 of the Finance Act, 1994, Revenue has filed further appeal before the Tribunal to set aside the dropping of the mandatory penalty imposed under Section 78 of the Act. 2 None appeared on behalf o....

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....red this appeal before CESTAT. 3. Heard the Ld. AR. On perusal of the impugned order, I find that the Commissioner (Appeals) made the following observation with regard to the mandatory penalty imposed under Section 78 of the Finance Act, 1994, which is reproduced as under for better appreciation of the facts:- "With regard to penalty imposed under Section 78 of the Finance Act, 1994, appella....

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....e Corporation - 1991 (58) ELT 433 (SC). Hence the order of the original authority is against the principle of the Government and violation of judicial discipline. Hence the penalty imposed on municipality under Section 78 has to be set aside". In this connection, it is pertinent to mention that the predecessor Commissioner (Appeals), Madurai had waived the penalty in the cases of Sankaran....

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.... making any fraud or collusion to defraud Revenue. When such recorded finding is apparent from record, in absence of any evidence to controvert the same, no interference to the order of Commissioner (Appeals) is called for. Accordingly all the three appeals of Revenue are dismissed." In view of the above findings of the Hon'ble CESTAT, Chennai relating to the issue of waiver of penalty, b....