2013 (12) TMI 206

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..... sent for the respondent. The matter is rolling on the board from 14-12-2010 and notices after notices have been issued. None present on 3-11-2011 for respondent. Thereafter on 7-2-2012 registry has made a note that there was no Court on 22-12-2011 for which the matter was adjourned to 26-3-2012. Today also there is none present for respondent. 2. Absence of the respondent clearly speaks that .....

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..... the matter in controversy before first appellate authority was to consider whether the drive way/entry and exit constructed by appellant shall amount to road construction. Certainly this was difficult subject for a common man to understand for which ld. Commissioner (Appeals) has rightly waived penalty imposed under Section 76 of the Finance Act, 1994 being guided by Section 80 of the Finance Act .....

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