2015 (9) TMI 834

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..... no reason to differ with the findings recorded by the Tribunal, which is the last fact finding authority. As such, we do not find that the ingredients of Section 78 of the Finance Act are found in the facts of the present case and also we do not see any substantial question of law, which arises for determination by this Court in this appeal. - Decided against Revenue. - CEA No. 14/2015 - - - Date .....

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..... he assessee, the proceedings for penalty were dropped. The Commissioner reversed the finding of the Assessing Officer. Challenging such order, the respondent-assessee filed an appeal before the Tribunal, which has been allowed by the order impugned in this appeal. 2. We have heard Sri. Jeevan J. Neeralgi, learned counsel appearing for the appellant and perused the records. 3. The Tribunal ha .....

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