Service tax--Penalty--Delay in payment of tax--Wilful suppression of facts--Commissioner (Appeals) following decision of Tribunal that penalty under both sections not leviable--No challenge to Tribunal's decision--Payment of tax and interest prior to issue of notice--Order of Commissioner (Appeals) setting aside penalty under section 76 and reducing that under section 78 justified--Finance Act (32 of 1994), ss. 76, 78, 80.--Commissioner of Central Excise, Ludhiana v.Akash Cable (CESTAT--New Delhi)
