2016 (12) TMI 719

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....licant  Shri K. Veerabhadra Reddy, JC (AR), For the respondent ORDER None present for the appellant. 2.  Revenue says that the ld. Commissioner (Appeals) has passed a very elaborate and reasoned order.  We do not disagree with the ld. DR when we see the length and breadth of the order passed by the ld. Commissioner (Appeals).  But when we look into the grounds of ap....

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....the year would have been well within the exemption limit.  Thereby there would not have been any intention more so wilful intention to evade duty. 3.  The ld. Adjudicating authority and the appellate authority have gone beyond the allegations contained in the show cause notice and have gone to the extent of holding that the appellant was an instrument to function as a fagade and....

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....sustainable. 6.  There are no ingredients present under Rule 209A warranting imposition of penalty on the appellant. 7.  The ld. Commissioner has failed to appreciate the various contentions of the appellant also that of the main appellant and if only the submissions were appreciated, there would not have been any scope for confirmation of duty demand on the main appell....