2006 (1) TMI 612

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..... s against the orders-in-appeal wherein the penalties on all the respondents were set aside by the Commissioner (Appeals). 2. Heard both sides and perused the record. The Revenue is aggrieved with the orders-in-appeal wherein the Commissioner (Appeals) has set aside the penalty imposed on all the respondents, who had been registered with the Department but had failed to discharge their duty liab .....

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..... at in the initial stages of introduction of this public oriented wide spread new levy, many of new assessees being ignorant, such procedural delays in taking up of registration and consequent filing of the returns etc. a lenient view can be taken. This was precisely the reason as to why many new Voluntary Disclosure Schemes for voluntary compliance like Extraordinary Taxpayer Friendly Scheme decla .....

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..... filing the relevant returns etc. all of which are procedural in nature. 4. I find that an identical issue was also before the Tribunal in the case of CCE v. Bharat Security Services Worker s Const. 2005 (188) ELT 454 (Trib. - Delhi), wherein the Tribunal had dismissed all the appeals filed by the Department on the very same ground. 5. In view of the above facts and the decided case law, .....

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