2008 (2) TMI 251

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..... e to impose penalty u/s 78 (for delay in filing return) have no force – Comm. (A) is justified in upholding the penalty u/s 78 only for the period prior to registration & reducing penalty accordingly – revenue appeal rejected - ST/756/2007-SM(BR) - 422/2008-SM(BR)(PB), - Dated:- 26-2-2008 - Shri P.K. Das, Member (J) Shri S. Gautam, DR, for the Appellant. Shri S.P. Tripathi, Manager, fo .....

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..... eptember, 2004 and October, 2004 to March, 2005 on 1-11-2004 and 12-8-2005 respectively. The Commissioner (Appeals) observed that the allegation of suppression of facts with intent to evade payment of duty after August, 2004 is not sustainable. I agree with the findings of the Commissioner (Appeals). The main contention of the ld. DR is that the respondent filed the return beyond the stipulated pe .....

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