2003 (12) TMI 508

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..... 004-WZB/C-IV - Dated:- 17-12-2003 - Shri K.D. Mankar, J. REPRESENTED BY : Shri K.K. Srivastav, DR, for the Appellant. None, for the Respondent. [Order]. Heard the ld. DR. None is .....

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..... only the utilised amount. 2. I find that the Commissioner (Appeals) has himself accepted that this case warranted penalty under Section 11AC. However, the amount of penalty was reduced with referen .....

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