THE COMMISSIONER OF CUSTOMS, CENTRAL EXCISE AND SERVICE TAX GUNTUR Vs. M/S. THE KRISHNA INDUSTRIAL & AGRICULTURAL EXHIBITION SOCIETY

JUDGEMENT

(1.) THIS is an appeal filed by the department wherein the appellant has challenged the appellate Commissioner's decision to set aside the penalty imposed on the respondent under Section 76 of the Finance Act 1994 by the original authority and, in this connection, reliance has been placed on the Hon'ble Kerala High Court's judgment in Assistant Commissioner of Central Excise Vs. Krishna Poduval [2006 (1) S.T.R. 185 (Ker.)]. There is no representation for the respondent despite notice, nor any request of theirs for adjournment. I have heard the learned Deputy Commissioner (AR) and considered his submissions. He has particularly referred to para 11 of the High Court's judgment, which reads as follows:

(2.) THE impugned order is, therefore, set aside and this appeal is allowed.