2007 (7) TMI 264

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....etor, for the Respondent. [Order] - Heard both sides. I have seen the impugned order passed by the Learned Commissioner (A), Aurangabad wherein he has imposed penalty of Rs. 25,000/-. 2. Aggrieved by the same, the Revenue is in appeal. This case pertains to payment of Service tax which has been delayed including filing of Returns u/s. 77 & 78 of Service Tax Act (sic) (Finance Act, 1994). Of ....

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....er (Appeals) has no discretion to reduce the penalty amount more so no reason has been given in the impugned order. I perused the impugned order and find that the learned Commissioner has failed to assign any reason for less imposition of penalty. The facts as submitted above and the reason for reduction in penalty are not found in the impugned order. Therefore, it is felt expedient to remand the ....