2014 (8) TMI 1079

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....Appeal No. 23/ST/MRT-I/2013 dt. 17.07.2013. They were not present on 23.04.2014, notice was issued on 13.06.2014. Letter of the Counsel requesting postponement as he suffered from heat stroke. Sufficient time was given to fixing hearing on 14.08.2014. 2. None appeared from the appellant. It appeared that they are not interested to following the judicial process. In view of the above, appeal was t....

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.... by the appellant suo moto. It was only after Department made effort to get the information through RTI. The required information was received giving the month-wise amount of rent collected. The Commissioner (Appeal) in his order No. 23/ST/MRT-I/2013 dt. 17.07.13 confirmed the demand. However, on their request he fairly accepted the request for waiver of the penalty under section 80 of the Finance....

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....quested for the appropriation for an amount or Rs. 7,82,176/- in para 2.1 of their ground on appeal, since appropriation could be considered by the Adjudicating Authority after going through the relevant period. 8. I have gone through the records as well as written submissions provided by them, I find that Commissioner (Appeals) has fairly accepted the request that penalty invoking under section ....