2008 (8) TMI 186

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....spondent. [Order per : Rajesh Bindal J.]. - The Revenue is in appeal before this Court against order dated 30.3.2007, passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (for short, `the Tribunal'), raising following substantial question of law: "Whether the Tribunal was justified in waiving of penalties under Sections 75A, 76, 77 and 78 of the Finance Act, 1994 witho....

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..../- under Section 75A of the Act, a penalty of Rs. 3,26,435/- under Section 76 of the Act, a penalty of Rs. 7,000/- under Section 77 of the Act and a penalty of Rs. 3,26,435/- under Section 78 of the Act was levied. 3. In appeal, the Commissioner (Appeals), relying upon an earlier order passed by the Tribunal in the case of Mahavir Generics v. CCE, [2006 (3) S.T.R. 276 (Tribunal) = 2004 (170) E.....