2008 (9) TMI 695

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.....L. Madane, Consultant, for the Respondent. [Order]. - This appeal filed by the Revenue against the Order-in-Appeal No. RKR(196)40/07 dated 25-9-2007. 2.  Heard both sides, considered the submissions made and perused the records. 3. The Revenue is in appeal against the reduction of penalty by the Commissioner (Appeals) on the respondents. The main contention of the Revenue is....

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....al before the learned Commissioner (Appeals) was in respect of non-imposition of equivalent amount of penalty of Rs. 16,250/-. 5. After considering the submission made by both sides, the learned Commissioner (Appeals) has come to the following conclusion : - "I have carefully gone through the records of this appeal, the written as well as oral submissions of the appellants made in their....

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....stances of the case. This is also in confirmation with the spirit of Board's various circular, issued on the subject." It can be noticed from the above reproduced portion of the order that the learned Commissioner (Appeals) has relied upon the various decision of the Tribunal in coming to the conclusion. Further, I find that the show cause notice, which has been issued to the respondent, was se....