Penalty proceedings

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....ings to the National Faceless Appeal Centre. (2) The National Faceless Appeal Centre shall, upon receipt of recommendation under sub-paragraph (1), serve a notice on the appellant or any other person, as the case may be, calling upon him to show cause as to why penalty should not be imposed upon him under the relevant provisions of the Act. (3) The appellant or any other person, as the case may ....

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....he record, including the response filed, if any, by the appellant or any other person, as the case may be, - (a) prepare a draft order and send a copy of such order to the National Faceless Appeal Centre; or (b) drop the penalty after recording reasons, under intimation to the National Faceless Appeal Centre. (6) where the appeal unit has dropped the penalty, the National Faceless Appeal Centre....