2009 (2) TMI 139

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....the Appellant. Shri M.R. Ketan, Representative, for the Respondent. [Order per : D.N. Panda, Member (J)].- Revenue has come in appeal for enhancement of penalty, since penalty levied by ld. adjudicating authority was reduced to Rs.1,50,000/- by ld. Commissioner (Appeals). We have noticed from the last para of the appellate order that the respondent is a Government of Himachal Pradesh Undertaking....

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....rden to an Undertaking owned by State of Himachal Pradesh which serves public interest and operates on public norms. Therefore in the fitness of circumstances we consider it proper to waive even the reduced amount of penalty imposed by ld. Commissioner (Appeals). We order accordingly while dismissing the appeal of Revenue. 5. We make it clear that we have come to the aforesaid conclusion even in ....