2007 (3) TMI 814

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ng the order of adjudication, submitted that breach of law should meet with penalty. The ld. Appellate Authorities below without stating reason, reduced the penalty under Section 76 of the Finance Act from Rs. 2171/- to Rs. 1146/-. So far penalty under Section 77 is concerned, that was reduced to Rs. 10,000/- to Rs. 3,000/-. Therefore, no interference was called for by the ld. Commissioner (Appeal....