TMI Blog2018 (2) TMI 627X X X X Extracts X X X X X X X X Extracts X X X X ..... d to the appellant - appeal dismissed - decided against appellant. - E/1242/2008 - A/91848/2017 - Dated:- 11-12-2017 - Justice Dr. Satish Chandra, President And Shri C J Mathew, Member (Technical) Shri J.N. Somaiya, Advocate for the appellant Shri A.B. Kulgod, Assistant Commissioner (AR) for the respondent Per: Justice Dr. Satish Chandra The present appeal is against Order-in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... levy of penalty. 4. After hearing both the sides and on perusal of the record, it appears that the cancellation of the penalty; and demand of extended period are different issues which will have to be dealt separately. Regarding the extended period, the original authority has discussed it in his order in detail at para 10. The Commissioner (Appeals) has also applied independent mind and disc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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