2016 (11) TMI 1213

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..... r S. K. Mohanty: The grievance of the appellant in this appeal is that the imposition of penalty is not justified, in as much as, the submissions made regarding the genuineness of transactions have not at all been considered by the authorities below. 2. Heard both the sides and perused the records. 3. I find that the reply dated 25.11.2002 filed by the appellant pursuant to the SCN, though has .....

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..... be taken on record as minutes of personal hearing." 4. Further, I also find that in the discussion and finding portion appearing at page 32 in the impugned order, the Ld. Commissioner (Appeals) vide para 30 has recorded that he has gone through the case records, defense reply filed by the notice Nos. 11,14,15, 18, 20 and 21 and also records of personal hearing. Since, the appellant has filed its .....

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