2003 (9) TMI 216

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..... 67/KOL/2003 - Dated:- 15-9-2003 - Smt. Archana Wadhwa, Member (J) and Shri V.K. Agrawal, Member (T) [Order per : Archana Wadhwa, Member (J)]. - The present appeal of the Revenue is against th .....

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..... of the appellate authority confirming the penalty but dropping the interest is self-contradictory. However, we find that the penalty has been upheld by him for procedural violation of provisions of Mo .....

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