Penalty u/s 78 - Tax collected but not paid - mere non-payment may not suffice to be clothed with the...

Penalty u/s 78 - Tax collected but not paid - mere non-payment may not suffice to be clothed with the grave allegations as that of fraud and mis-representation unless and until there is evidence about a positive act on part of appellant, as produced by Department, to prove that appellant had intent to not to pay the duty. .....

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