2013 (7) TMI 470

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..... ated:- 12-3-2013 - Mr. D. N. Panda and Mr. Manmohan Singh, JJ. For the Respondent: Shri Sanjay Jain, DR JUDGEMENT PER: D.N.PANDA: None present for the appellant nor is there any adjournment application. This matter came up for hearing on 03.01.2013 that was adjourned to 11.03.2013 issuing fresh notice. Appellant is not interested to pursue this appeal as is apparent from these p .....

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..... ther before limitation nor after expiry thereof appellant seems to be vigilant to pursue its appeal remedy. Therefore MA (COD), stay application and appeal are dismissed. When we look at para 15 of the adjudication order, we also appreciate that levy of penalty is warranted in the fitness of circumstances of the case described in the said paragraph. Once we are able to notice that Revenue is aggri .....

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