2009 (8) TMI 618

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....grawal, Consultant, for the Appellant. Shri Fateh Singh, DR for the Respondent. [Order  per: D.N. Panda, Member (J)]. - Learned DR submits that when the appellant made breach of law, he was brought to the purview of penalty under Section 78 of the Finance Act, 1994. Learned Commissioner (Appeals) with out any cogent reason has waived the penalty. Therefore, Revenue is aggrieved. There i....

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.... tax. Further correspondence with the department also shows that the appellant was cooperative to provide all information to Revenue. Considering the factual matrix of the case, learned Commissioner (Appeals) in para 7 of the order has noticed that facts and circum stances of the case does not provide any scope to make allegation of suppression of fact or wilful mis-statement of facts with intent ....