2016 (8) TMI 338

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....bsp; Shri   L. Pannerselvam, AC (AR)  For the respondent       ORDER Appellant says that the delay in filing the appeal was due to the appellant's confusion as to the appeal remedy.  However, there is insignificant delay of 21 days which is neither malafide nor deliberate.  1.2  Considering the difficulty above, the delay is condon....

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....sp; 3.  Revenue contends that mere mistake of quoting a wrong section shall not dis-entitle the ld. Commissioner (Appeals) to impose penalty under Section 114 of Customs Act, 1962. 4.  Heard both sides and perused the records. 5.  Counsel's averment above is verifiable from records.   Copy of SCN is not on record.  But the recorded findings of ld. adjudicatin....