2009 (3) TMI 448

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..... this, find no infirmity in the impugned Order and hence, the appeal is dismissed. - E/182 OF 2008 - A-154 (KOL.) OF 2009 - Dated:- 20-3-2009 - S.S. KANG, VICE PRESIDENT K.P. Singh for the Appellant. Ajay Poddar for the Respondent. ORDER 1. Heard both sides. 2. Revenue filed this Appeal against the Order-in-Appeal whereby part of the demand was set aside as time-barred. The presen .....

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..... s issued to the respondents for imposition of penalties only. Therefore, under this show-cause notice, the demand is not sustainable. 5. I find that the present proceedings were initiated by issuance of the show-cause notice only for imposition of penalties under sections 76 and 77 of the Chapter V of the Finance Act, 1994, and there is no allegation of fraud, misrepresentation or suppression of .....

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