2009 (8) TMI 634

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.... Chander, Jt. CDR, for the Respondent. [Order per: Chittaranjan Satapathy, Member (T)]. - The appellants are seeking adjournment again. We find that they have already been given adjournments earlier on 27-6-2008, 19-8-2008, 20-10-2008 and 23-3-2009. Under the law, no appellant can be given more than three adjournments whereas the appellants have already taken four adjournments. No one is also p....

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....penalty under Section 76 of the Act. While sustaining the penalty under Section 78 of the Finance Act, 1994, we take note of the findings of the original authority which is as follows:- "21. As the assessees have not shown the amounts received by them by way of commission from shops/Merchant establishments and other banks in the above mentioned manner in the half yearly ST-3 returns filed by th....