2015 (10) TMI 2094

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..... s is a situation where provisions of Section 80 of Finance Act 1994 would be applicable. There is no proper justification and substance in the appeal of the appellant. Therefore, the appeal is hereby rejected - Decided against Revenue.
SHRI ASHOK K. ARYA, TECHNICAL MEMBER For the Appellant : Mr. Ajay Saxena, A.R. ORDER: Per : ASHOK K. ARYA Matter concerns with the provision of giving benef .....

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..... es are to be imposed again and recovered from the respondent. 3. The Commissioner learned (A.R.), Mr. Ajay Saxena appearing for the appellant namely Commissioner of Central Excise has been heard. He says that penalty is definitely imposable though the respondent is semi-literate, cannot understand English and knows only Telugu and being completely ignorant of the statutory provisions. 4. After h .....

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