2012 (9) TMI 862

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..... nsaction-wise or on manufacture-wise basis - Decided against Revenue. - E/2408-2409/2010-SM(BR) - 1337-1338/2012-SM(BR)(PB) - Dated:- 5-9-2012 - Ms. Archana Wadhwa, J. Shri R.K. Mathur, AR, for the Appellant. Shri Ashish Jain, Advocate, for the Respondent. ORDER After rejecting the request of adjournment made by the advocate, I proceed to decide the Revenue s appeal. Accordingly, .....

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..... of one type but of recurring nature since the matter of e-payment facility was not yet sorted out by banks. Inasmuch as it was a procedural lapse without any loss of revenue, which stand raised mainly on account of delayed response by the Bank, penalty of Rs. 5,000/- is justified. 4. Revenue in their memo of appeal advanced no reasonable ground to enhance the penalty of Rs. 5,000/- per transact .....

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