2018 (2) TMI 627

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....ommissioner (AR) for the respondent Per: Justice Dr. Satish Chandra The present appeal is against Order-in-Appeal No: PII/PAP/204/08 dated 20/10/2008. 2.  Shri J.N. Somaiya, Learned Counsel submits that in the instant case, the Commissioner (Appeals) has cancelled the levy of penalty by observing that there was no mala fide intention on the part of the assessee.  Catching a line, the ....