AI Drafter 
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter. 
TaxTMI 
TaxTMI 
2007 (5) TMI 528
X X X X Extracts X X X X
X X X X Extracts X X X X
.... [Order]. - This appeal is directed against the Order-in-Appeal No. BPS(321)89/2004 dated 16-9-2004, which upheld the order-in-original imposing penalty of Rs. 46,369/- against the appellant. 2. None appeared on behalf of the appellant despite notice. Since the issue is of 2004 I take up the appeal itself for disposal in the absence of the appellant. 3. Heard the ld. JDR....
X X X X Extracts X X X X
X X X X Extracts X X X X
....al of the records I find that the appellants had discharged 60% to 75% of duty liability within time and the balance duty liability was also discharged by them, subsequently, with interest. In view of the facts and circumstances, the imposition of penalty to the equal amount of duty outstanding, is uncalled for in this case. The Tribunal has been taking consistent view that if that if delay is of ....