2015 (9) TMI 1312

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..... . - Held that:- Commissioner analyzing the evidences brought on record against the applicant recorded a detailed finding at para 34.1 to 34.3 in Appeal No.70452 and at para 44.1 to 44.3 in Appeal No.70453 in imposing penalty. - At this stage, we do not find that the applicant could able to make out a prima facie case for total waiver. Considering the financial hardship expressed on behalf of the .....

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..... se of different types of goods, namely, mens wear, spectacle frame, mobile battery, T-Shirt etc. The ld.Commissioner analyzing the evidences brought on record against the applicant recorded a detailed finding at para 34.1 to 34.3 in Appeal No.70452 and at para 44.1 to 44.3 in Appeal No.70453 in imposing penalty.. On going through the said findings we do not see any apparent error and the same is r .....

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