2017 (5) TMI 651

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....No. TTD-EXCUS-000-APP-023-15-16 dated 17.06.2015. 2.   None appeared on behalf of the appellant. Court Master produces a copy of the letter received from the advocate of the appellant requesting for deciding the issue on merits. The said letter is taken on record and I take up the matter for disposal on merits. 3.   Heard the DR who reiterates the findings of the lower author....

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....t and also imposition of penalties   under Section 77 (2) and Section 78 of the Finance Act, 1994  Aggrieved by the order this appeal is preferred. 5.   On perusal of records, it is noticed that the appellant is only contesting the penalties imposed on the ground that the law was not very clear during the period in dispute; that the decision of the first appellate authori....