2006 (12) TMI 522

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..... (Judicial). Anil Kumar, JDR for the Appellant. ORDER Per : Dr. S. L. Peeran This revenue appeal arises from OIA No. 15/2006 CE dated 20.1.2006. The Commissioner (Appeals) has noted t .....

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..... 3. On a careful consideration, I notice that the penal provisions in terms of Section 76 of the Finance Act proposing to levy penalty of ₹ 100/- per day for failure to pay duty came into eff .....

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