COMMISSIONER OF CENTRAL EXCISE Vs. PRAKASH TRAVELS

JUDGEMENT

(1.) THIS is an appeal by the Department against the order of the Commissioner (Appeals) No. 24 -11 -2008 by which invoking the provision of Section 80 of the Finance Act, 1994, the Commissioner (Appeals) has set aside the penalty imposed on the respondent by the original authority under Sections 76, 77 & 78.

(2.) HEARD both sides.

(3.) THE grounds and circumstances based on which the Commissioner (Appeals) invoked the leniency provided for under Section 80 of the Finance Act, appears reasonable and calls for no interference.