2008 (1) TMI 258

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....e appellant. Ms. Archana P. Tiwari, Jt. CDR for the respondent.           [Order]-1. Heard both sides. 2. The appellant filed this appeal against the order in revision passed by Commissioner of Central Excise whereby the penalty imposed under Section 76 and 78 of the Finance Act were enhanced. 3. The contention of the appellant is that th....

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....er appeared even before the adjudicating authority. The contention is that as the appellant failed to deposit the tax and failed to file returns on due date, therefore, the penalty was rightly imposed. 5. I find that in this case none appeared on behalf of the appellant before Commissioner of Central Excise. The contention is that the appellant entrusted the matter to their CA who could not app....