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2009 (3) TMI 323 - CESTAT, NEW DELHIInterest and penalty - It appears that the Appellant has voluntarily sought registration in the registration camps organised by the department. This clearly shows the law abiding nature of the Appellant. The Appellant has also discharged its liability after registration, although, after two years. But perusal of record does not show whether any tax was collected by the-Appellant for the services provided. It was not ruled out by Revenue that the gross value received was not composed of tax component. - it would be just and proper to confirm penalty of Rs. 1000/- imposed on the Appellant under Section 77 of the Finance Act, 1994 waiving penalty of Rs. 33,484/- imposed under Section 76 and 78 of the Finance Act, 1994. - interest is payable for default period on the tax liability payable.
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