TMI Blog2012 (12) TMI 931X X X X Extracts X X X X X X X X Extracts X X X X ..... y of instances happened in one month that is March 2009 when as per pleading they had some change in the staff. Therefore, I accept the pleading of the appellant for waiver of penalty - Decided in favour of assessee. - E/461/2012 - FINAL ORDER No. 400052013 - Dated:- 14-12-2012 - Shri Mathew John, J. For the Appellant : Shri M. Saravanan, Cons. For the Respondent : Shri P. Arul, Suptd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the matter involved in this case is very small and the duty and interest involved are already paid and it is sufficient for the purpose of admission of the appeal. Therefore, the appeal itself is taken up for hearing, which is only in respect of the penalty imposed. 3. The counsel for the appellant submits that the mistake has happened due to clerical error and due to change of staff attending t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and. 4. Opposing the prayer, the learned AR for Revenue submits that the appellant had made this type of mistake on three occasions which fact shows that it is an intentional affair and suitable penalty should be imposed on the appellant. 5. I have considered the submissions and perused the records. I am inclined to accept the contention that this is a case of mistake rather than any action wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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