TMI Blog2010 (5) TMI 311X X X X Extracts X X X X X X X X Extracts X X X X ..... section 76 and 78 are independent of each other and concessional penalty under section 78 is mandatory as per forth proviso to section 78, granted concession u/s 78 and also dropped penalty u/s 76. Held that - there is no infirmity in impugned order. - 692 OF 2009 -SM(BR) - 588 OF 2010 - SM(BR) - Dated:- 25-5-2010 - D.N. PANDA, JUDICIAL MEMBER I. Baig for the Appellant. Rupender Si ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... late order brings out the averment of the learned counsel for claiming concessional penalty. There is no infirmity in decision making by the learned Commissioner (Appeals) in respect of such penalty. Therefore, revenue's appeal on this score to restore the order in original is unwarranted. 4. So far as the penalty under section 76 is concerned, learned Commissioner (Appeals) has stated the reaso ..... X X X X Extracts X X X X X X X X Extracts X X X X
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