TaxTMI 
TaxTMI 
2014 (7) TMI 1079
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....ixit, Departmental Representative, ORDER:- SAHAB SINGH (Technical Member).-These are two appeals one filed by M/s. Harish Aneja and others (hereinafter to as referred to as assessee) and second filed by Revenue against same order in Original No. 02/Commissioner/M-II/2008 dated March 17, 2008. Brief facts of the case are that assessee was appointed as depot operator for distribution, marketing ....
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....irmed along with interest and following penalties were imposed on assessee: (i) Penalty of Rs. 98,66,270 was imposed under section 78 of the Act. (ii) Penalty of Rs. 200 per day with effect from May 26, 2001 till date of payment was imposed under section 76 of the Act. (iii) Penalty of Rs. 500 was imposed under section 75A of the Act. (iv) Penalty of Rs. 1,000 was imposed under section 77 of t....
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....June 13, 2003, April 17, 2004 and March 24, 2005. M/s. Rajni Aneja and others (Association of persons) has purchased CLP during the 2004-05 assessee also submitted sample bills before Commissioner during the course of personal hearing on November 13, 2007 and submitted that they are purchasing the goods in the name of individual AOP and then selling CLP through their shops. From the adjudication o....
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....ins to period 2001-02 and 2004-05. We find that there is an agreement dated April 11, 2001 between assessee and NICL for appointment as depot operator for organizing and promoting sale of their CLP for the year 2001-02. There is no agreement between NICL and assessee for the period 2004-05. Commissioner in the order in original has observed that since show-cause notice nowhere mentions that paymen....