2013 (11) TMI 89

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..... ciate that there was a proper application of mind by the adjudicating authority. The evidence before the authority was as appearing in the order. It was a clear admission of the mis-declaration and no scope was left for Revenue to grant any waiver from penalty. - stay denined. Enhancement of penalty imposed less then minimum prescribed - Held that:- Contumacious conduct of the appellant warrant .....

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..... t clearly comes out from para 13 of the adjudication order to appreciate that there was a proper application of mind by the adjudicating authority. The evidence before the authority was as appearing in para 14 of the order. It was a clear admission of the mis-declaration and no scope was left for Revenue to grant any waiver from penalty. Therefore, we dismiss the stay application and direct the ap .....

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