2009 (4) TMI 670

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.... Heard both sides on departmental appeal. 2. This is a strange case where the original authority imposed a penalty of Rs. 500/- for the delayed filing of return for the month of February, 2005 on 22-3-2005 instead of filing it before 10-3-2005. The Department felt that penalty of Rs. 10,000/- should have been imposed instead of Rs. 500/- and filed an appeal before Commissioner (Appeals) with....