2008 (5) TMI 118

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..... in support of the Revenue's appeal against the impugned order of Commissioner (Appeals) vide which he has set aside the penalty amount on the respondents, while confirming demand of duty, I find that the appellate authority has observed as under: I find from the order-in-original that adjudicating authority in his findings has not made any allegations of fraud, collusion or wilful mis-statement. .....

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..... s in Annexure-V, which suggest that they have not suppressed wilfully the information from the department. In the circumstances I find that charges of suppression of facts or intention to evade payment of duty can not be alleged merely on the grounds of non-submission of return and registration etc. The adjudicating authority has not discussed any other ground so as to prove suppression of facts o .....

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