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<h1>Commissioner's penalty reduction upheld for minor account discrepancies. Revenue appeal rejected, Cross Appeal allowed.</h1> The Tribunal upheld the Commissioner's decision to reduce the penalty to Rs. 2,000 for minor discrepancies in maintaining accounts. The Revenue's appeal ... Confiscation and penalty The Revenue appealed against the Order-in-Appeal setting aside the confiscation of grey cloth and imposition of penalty. The Commissioner reduced the penalty to Rs. 25,000. The Revenue sought restoration of the original order, but the Tribunal upheld the Commissioner's decision, reducing the penalty to Rs. 2,000 for minor discrepancies in maintaining accounts. The Revenue's appeal was rejected, and the Cross Appeal was allowed, reducing the penalty to Rs. 2,000.
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