TMI Blog2008 (11) TMI 221X X X X Extracts X X X X X X X X Extracts X X X X ..... thorities on the dates of hearing, the learned Tribunal is justified in remanding the matter - Whether the Tribunal is justified in setting aside the well reasoned order passed by the learned Commissioner, especially when the minimum penalty provided under the statute has been imposed - Whether the Commissioner can exercise the power of revision after the expiry of the period of limitation of two ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atutory authorities on the dates of hearing, the learned Tribunal is justified in remanding the matter? (b) Whether the opportunities already granted to the respondent amount to sufficient opportunity? (c) Whether when the minimum penalty provided under Section 76 of the Act, as held/interpreted by Larger Bench decision of the Tribunal cited as 2006 (3) S.T.R. 429 (Tribunal-LB) = 2004 (174) E.L. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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