2008 (5) TMI 118

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....der] - After hearing the learned JDR in support of the Revenue's appeal against the impugned order of Commissioner (Appeals) vide which he has set aside the penalty amount on the respondents, while confirming demand of duty, I find that the appellate authority has observed as under: I find from the order-in-original that adjudicating authority in his findings has not made any allegations of fra....

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.... HLL after maintaining necessary entries in Annexure-V, which suggest that they have not suppressed wilfully the information from the department. In the circumstances I find that charges of suppression of facts or intention to evade payment of duty can not be alleged merely on the grounds of non-submission of return and registration etc. The adjudicating authority has not discussed any other groun....