2001 (9) TMI 906

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..... pondents were not present. On earlier occasions also the respondents had remained absent. The appeal is, therefore, decided on merits on perusal of the documents including the letter of the respondents dated 15-5-2000. 2. The appeal memorandum shows that the impugned order was received by the jurisdictional Commissioner on 1-11-95. The appeal was filed on 8-3-96. The Registry communicated to the .....

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..... of penalty on the appellants was inconsistent. On his having set aside the orders of penalty, the Revenue have filed the present appeal. The ground of appeal is that the errant assessee should be dealt with firmly and orders such as are made in the present case would give uncontrolled freedom to the exporters. It is also claimed that such orders would be bad precedent creating legal indiscipline. .....

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