2017 (11) TMI 97

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....Respondent ORDER The present appeal is directed against the impugned order dated 21.07.2011 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has allowed the appeal of the department and modified the order-in-original. 2.  Briefly the facts of the present case are the assessee was issued a show cause notice dated 02.07.2007 asking them to show cause to the Joint....

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.....5   Why penalties under the section 76, 77  and 78 should not be imposed. 3.  On these allegations, a show cause notice dated 02.07.2007 was issued to the appellant and after following the due process of law, the Additional Commissioner vide order-in-original confirmed the demand of Rs. 6,04,756/- for the period June 2005 to December 2006 under section 73(2) and interest&nb....

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....rtment and has held that the penalty under section 76 and 77 is imposable.  Hence, the present appeal. 5.  Heard both the parties and perused records. 6.  Learned Counsel for the appellant submitted that the impugned order is not sustainable in law as the same has been passed contrary to the judicial precedent on the same issue.  He further submitted that this issue is no....