Penalty Waived u/s 11AC Due to No Suppression of Facts; Separate Notices Issued for Each Period Within One Year.

SCN were issued periodically for normal period therefore there was no suppression of facts and for that reason only for every period within normal period of one year, different show cause notices were issued. Since there is no suppression of facts, the ingredient required for invoking the Section 11AC does not exist in the present case - levy of penalty waived - AT .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X