TMI Blog2013 (5) TMI 646X X X X Extracts X X X X X X X X Extracts X X X X ..... er the daughter-in-law started it again. - held that:- the penalties imposed on the appellant can be set aside. - In any case this is also a suitable case for waiver of penalty by invoking the provisions of Section 80 of Finance Act, 1994 - There is no indication that the same concern was continued in view of the fact that there was a break in between. - penalty waived. - ST/642/10 - A/582/2012 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isted of two partners namely Shri Pravinchandra Shah and Smt. Babyben R. Shah. Shri Pravinchandra Shah died on 10.10.02 and after his death the firm was closed. Smt. Babyben Shah started the coaching classes in the year 2003-04 under the name "Nirav Technical Institute" - a proprietary concern but did not succeeded and closed the coaching classes. Smt. Babyben again started the coaching classes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was also deposited. 3. From the above, it can be seen that even before investigation started, the person who had conducted the coaching classes had died and apparently the service provider was a proprietary concern. On this ground itself, the penalties imposed on the appellant can be set aside. In any case this is also a suitable case for waiver of penalty by invoking the provisions of Section ..... X X X X Extracts X X X X X X X X Extracts X X X X
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