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2003 (9) TMI 666
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....ant. Shri R.B. Pardeshi, SDR, for the Respondent. [Order per : Justice K.K. Usha, President]. - When the application to condone the delay and for exemption from pre-deposit came up for hearing, it was agreed by both sides that the appeal itself can be disposed of. We, therefore, condone the delay of 93 days in filing the appeal and grant exemption from payment of pre-deposit. 2. T....
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....ion 11AC can be imposed. 4. We find from the contention raised by the appellants that once the Commissioner comes to a conclusion that they were not guilty of any suppression, the show cause notice issued outside six months, cannot be sustained by invoking the proviso to Section 11A, he should not have upheld the demand of duty. As he himself found that the imposition of penalty under Sect....