2018 (11) TMI 423

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....SHAH) 1. Feeling aggrieved and dissatisfied by the impugned Order No.A/13580/2017 passed by the learned Customs, Excise & Service Tax Appellate Tribunal, Western Zonal Bench, Ahmedabad in Appeal No.ST/11307/2017, by which the learned Tribunal has allowed the said Appeal preferred by the respondent herein and has quashed and set aside the penalty levied under Section 78 of the Finance Act, 1994, ....

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....n short or short paid or erroneously refunded by reason of (a) fraud or (b) collusion or (c) wilful mis-statement or (d) suppression of facts or (e) contravention of this Chapter, the penalty is leviable. 4. Considering the facts and circumstances as narrated hereinabove, the case does not fall in any of the clauses mentioned under Section 78 of the Finance Act, 1994. Therefore, the learned Tribu....