Allowing the appeal the Tribunal held that validity of the order of penalty must be determined on the basis of the initiation of penalty proceedings. Notice was issued in the printed format without non-striking off irrelevant portion.  Defects being ex facie apparent in the notices issued, the ignition of proceedings being vitiated, the order of the Tribunal confirming the order of the authorities was set aside. (AY. 2003-04 & 2004-05)