2007 (4) TMI 138

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....oner (Appeal) in terms of order dated 11-5-2006 which was imposed by order in original under Section 77 of the Finance Act, 1994 as well as for violation of Section 70 of that Act. 2.1 The ld. JDR submitted that the only reason that was cited by appellate authority was that the Respondent sought registration immediately after the impugned period. The said authority also found avoiding nature of....

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....nalty. Therefore, the cause cited by the appellate authority below not being reasonable without finding good conduct of the assessee both in past and future, the order called for interference by this forum. 4. The ld. Counsel appearing for the Respondent submitted that the penalty levied was for seeking belated registration and registration having been sought, the ld. Commissioner (Appeal) was ....