2008 (1) TMI 48

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..... aside the revenue appeal - E/867/04; E/891/04 - A/54-55/2008-WZB/AHD - Dated:- 4-1-2008 - CORAM: MRS. ARCHANA WADHWA, MEMBER (JUDICIAL) MR. M. VEERAIYAN, MEMBER (TECHNICAL) Per: Mrs. Archana Wadhwa, Member (Judicial) The short issue involved in the present appeals of the Revenue is as to whether the Commissioner (Appeals) was justified in setting aside the penalty upon the r .....

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..... f penalty upon appellant and on Shri Shailesh D. Patel, Partner of the appellant are set aside." 2. In as much as the issue involved is bonafide interpretation of notification, we agree with the learned appellate authority that there was no justification for imposition of penalty. 3. We, accordingly, reject both the appeals filed by the Revenue. (Pronounced in Court) (M. .....

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