2006 (2) TMI 52

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....eal is directed against Order-in-Appeal dated 23.9.2005 wherein the Commissioner (Appeals) allowed the appeal of the respondents against imposition of penalty. 2. The relevant facts that arise for consideration arc that the respondents are a Cooperative Society, registered with the authorities for providing security services. They did not apply for their registration under the category of secur....

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....inst the portion in which the Commissioner (Appeals) has set aside the penalty on the respondents. 3. None appeared for the respondents despite notice. Heard learned D.R. and perused the records. It is contention of the learned D.R. that the penalty which has been set aside by the Commissioner (Appeals) is wrong inasmuch as that the respondents have not taken the registration despite the fact t....