2019 (12) TMI 65

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....Mishra, learned Standing Counsel for the revenue. 2. Present revision has been filed by the revenue against the order of the Commercial Tax Tribunal, NOIDA dated 25.08.2012 passed in Second Appeal No.16 of 2012 for A.Y. 2008-09 (Penalty). By that order, the Tribunal has dismissed the revenue's appeal and confirmed the first appeal order, by which penalty imposed under Section 54(1)(14) of t....