2008 (3) TMI 244

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..... visionary order of Commissioner of imposition of penalty u/s 76 is set aside and the order of the Adjudicating Authority is restored - E/762/2007-SM - 803/2008-SM(BR)(PB), - Dated:- 14-3-2008 - Shri P.K. Das, Member (J) Shri S.K. Juneja, C.A., for the Appellant. Ms. Archana Pandey Mittal, Jt. CDR, for the Respondent. [Order]. - The Appellants field this appeal against the revised .....

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..... ed Company. It is also noticed that the appellants are filing the returns regularly since 2005. I find that the Adjudicating Authority has recorded the reasons for non-imposition of penalty in exercise of discretion conferred on him under Section 80 of the Act. The Commissioner revised the Adjudication order on the ground that the appellant is a private limited company and they cannot ignore respo .....

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