2009 (9) TMI 259

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..... u/s 76 restored and the revenue’s appeal is allowed. - ST/581/2009-SM(BR) ST/CO/198/2009 - 1278 OF 2009-SM(BR) - Dated:- 24-9-2009 - RAKESH KUMAR, TECHNICAL MEMBER Sansar Chand for the Appellant. ORDER 1. Heard Shri Sansar Chand, the ld. DR. None appeared for the respondent. 2. The short point for decision in this appeal of the revenue is as to whether penalty under section 76 fo .....

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