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2014 (12) TMI 616

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....dv. For the Respondent : Shri D.D.Joshi, Superintendent (AR) JUDGEMENT The appellants filed a Miscellaneous application drawing attention to Order no. A/306/11/SMB/C-IV dt. 1/8/2011 of Mumbai Bench vide which the penalty on the appellants was reduced from Rs. 5,00,000/- to Rs. 1,00,000/-. The ld. Advocate pleads that more than three years have passed by the department has not refunded bal....