2016 (11) TMI 241

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....pondent Per: M.V. Ravindran                 This appeal is directed against order-in-appeal No. PVR/216/NGP/2012 dated 22.11.2012. 2. Heard both sides and perused the records. 3. The issue that falls for consideration in this appeal is whether the penalties imposed by the lower authorities on the appellant for n....

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.... Hajarilal Jangid - 2011 (24) STR 510 (Tri. Mumbai) has set aside the penalties imposed on the ground that the provisions of Section 73(3) will apply. He produces a copy of the same. 5. Learned D.R. appearing for Revenue reiterated the findings of the lower authorities. 6. On considerations of the submissions made by both sides and perusal of the records, I find that the appellant has discha....