https://www.taxtmi.com/caselaws?id=159173 An enhancement petition or appeal lies against an appellate order deleting a penalty in its entirety, and the Tribunal's contrary view was held incorrect. However, the penalty deletion was sustained because the inspection records were found insufficient to establish the ingredients for levy, and no further evidence was produced to support the penalty. The revision therefore failed, with the maintainability objection decided in favour of the department but the substantive deletion of penalty left undisturbed. en-us Thu, 21 Sep 1995 00:00:00 +0530 Sat, 16 Nov 2013 18:19:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159173 An enhancement petition or appeal lies against an appellate order deleting a penalty in its entirety, and the Tribunal's contrary view was held incorrect. However, the penalty deletion was sustained because the inspection records were found insufficient to establish the ingredients for levy, and no further evidence was produced to support the penalty. The revision therefore failed, with the maintainability objection decided in favour of the department but the substantive deletion of penalty left undisturbed. Case-Laws VAT and Sales Tax Thu, 21 Sep 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159173