TaxTMI 
TaxTMI 
2017 (8) TMI 1177
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....ad 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 of the respondent. Ld. AR, Shri A. Cletus, A....
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....e 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, appellants had contested that " "Municipality is a l....
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....r 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 Sankarankoil Municipal Corporation (vide OIA No.TNL-CEX-000-APP-078-....
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....ed 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, by respectfully following the precedence set by the Hon'ble CESTAT, the jur....