2018 (2) TMI 627

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..... mmissioner (AR) for the respondent Per: Justice Dr. Satish Chandra The present appeal is against Order-in-Appeal No: PII/PAP/204/08 dated 20/10/2008. 2.  Shri J.N. Somaiya, Learned Counsel submits that in the instant case, the Commissioner (Appeals) has cancelled the levy of penalty by observing that there was no mala fide intention on the part of the assessee.  Catching a line, the L .....

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..... as discussed it in his order in detail at para 10.  The Commissioner (Appeals) has also applied independent mind and discussed the issue in para 5 which appears reasonable and we endorse the same. 5. Hence, in the instant case, we are of the view that the demand is not time-barred.  In the instant case, penalty was cancelled for the reason that the duty was paid along with the interest .....

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