2007 (10) TMI 109

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..... 7 - . A/1466-1467/2007-WZB/C-IV/(SMB), - Dated:- 15-10-2007 - Shri M.V. Ravindran, Member (J) [Order per] - This appeal is filed by the revenue against the Order-in-appeal No CPA/119/Th-II/2006 dated 1.9-7-2006. 2. Considered the submission made by both sides and perused the records. The revenue is in appeal against the order of the Commissioner (Appeals) on the ground that the ld. Co .....

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..... ce in a while, about which all assessees and public in general are not aware. Therefore such instances are rot of common occurrence. For the same reasons there are not very many appeals of this type. That itself shows that the matter was of occasional occurrence in which element means rea cannot be proved which requires deliberate and intentional complicity of the assessee which is not the case .....

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