2008 (2) TMI 253

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..... hich was not disputed by the Revenue - So, Commissioner (Appeals) has rightly set aside the penalty u/s 76 - appeal of Revenue is rejected - E/719/2007-SM - 455/2008-SM(BR)(PB), - Dated:- 5-2-2008 - Shri P.K. Das, Member (J) Shri S. Gautam, DR, for the Appellant. Shri K. Garg, C.A. , for the Respondent. [Order] - The Revenue filed this appeal against the order of Commissioner ( .....

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..... acts and circumstances of the case in detail, Commissioner (Appeals) observed that the respondent has acted in a bona fide manner which was not disputed by the Revenue. So, Commissioner (Appeals) has rightly set aside the penalty. Accordingly, I do not find any reason to interfere with the order of Commissioner (Appeals). The appeal of Revenue is rejected. (Order dictated and pronounced in the .....

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