2008 (2) TMI 345

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..... late authority has already reduced the penalty and no further reduction is called for – appeal of assessee is rejected - ST/56/2007 - - - Dated:- 19-2-2008 - Mrs. Archana Wadhwa, Member (Judicial) Shri S. J. Vyas, Advocate, for the appellant. Dr. M K. Rajak, SDR, for the Respondent. [Order per: Mrs. Archana Wadhwa, Member (Judicial)] - The appellant is not contesting the confirmati .....

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..... on is called for. 3. I find that the law on the issue stands declared by the Larger Bench and penalty stands already reduced by Commissioner (Appeals). As such, I agree with the ld. SDR that no further reduction in the quantum of penalty, when admittedly the delay in depositing the tax was ranging from 5 to 6 months, is called for. Accordingly, I reject the appeal. (Dictated Pronounced i .....

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