2014 (6) TMI 624

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..... were sent to them through courier - As the disputes relates to the receipts of said letters seeking information, which stands contested by the appellant, by extending the benefit of the appellant I set aside imposition of penalty - Decided in favour of assessee. - ST/578/2011-CU(BR) - Final Order No. A/55203/2013-SM(BR) - Dated:- 16-1-2013 - Ms. Archana Wadhwa, Member (J) Ms. Sukriti Das, .....

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..... and 17-6-2009 but the appellants submitted the information only in Nov., 2009. Penalty is imposed for this reason. 4. The appellants contention is that they did not get the letters dated 25-7-2008, 25-2-2009 and 17-6-2009 and hence there was no failure on their part. 5. The issue required to be decided in the present appeal is as to whether the three letters issued by the department can be .....

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