2011 (3) TMI 329

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..... nterfere - Firstly, amount involved is not very large - Secondly, we are informed that substantial portion of duty was paid even before the issuance of show cause notice - This being mitigating circumstance, allow the issue to rest at the stage of Tribunal - Revenue appeal is dismissed accordingly. - 563 of 2009 - - - Dated:- 23-3-2011 - Akil Kureshi and Sonia Gokani, JJ. REPRESENTED BY : .....

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..... ibunal ought to have given cogent reasons for substituting penalty imposed by the authorities below. 3. On the other hand, counsel for the respondent opposed the appeal submitting that tribunal has exercised discretionary powers. No substantial question of law is therefore, arising. 4. Having heard learned counsel for the parties and having perused the orders on record, we find that Tribunal h .....

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