2011 (1) TMI 505

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..... wever, the respondent is on cross objection - Revenue's appeal is only against imposition of penalty u/s 76 of the Finance Act, 1994 - The date chart filed does not at all disclose consciousness of revenue to seek remedy before the limitation expired - Similar failure is also indicative from the date chart proving no consciousness even after limitation - Consequently, Misc. application for condona .....

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..... and 78 of Finance Act, 1994 the appellant has lost his appeal in respect of imposition of penalty under section 78 and they are not in appeal before the Tribunal. However, the respondent is on cross objection. Revenue's appeal is only against imposition of penalty under section 76 of the Finance Act, 1994. The date chart filed does not at all disclose consciousness of revenue to seek remedy befor .....

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