9911796707
TMI Blog2020 (8) TMI 894X X X X Extracts X X X X X X X X Extracts X X X X ..... 900 of 2015 - - X X X X Extracts X X X X X X X X Extracts X X X X ..... amount of Rs. 80,42,027/- relating to non-submission of 'C' forms for the years 1994-95, 1995-96, 1998-99 and 2000-01 was not recommended, on the ground that there was no proof to support for the loss of records. 4. At this juncture, the learned Special Government Pleader appearing for the respondents 1 and 2 would submit that the orders requesting remission of interest and penalty was s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... luding interest, interest on interest etc., and all other levies of such nature levied or leviable for late payments of sales tax, late filing of returns etc. As such, the department may not be justified in rejecting such a finding of the BIFR, on the ground that there is no proof to support the loss of records and thereby defy the orders of BIFR. Even assuming that such records are available, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ke appropriate course of action, in accordance with the orders of the BIFR passed in Case No.29/92 dated 17.10.2008, preferably within a period of 12 weeks from the date of receipt of such a representation. Insofar as the recommendation, which is pending before the Waiver Committee relating to penalty and interest, it would be open to the petitioner to challenge the same, in case of any adverse fi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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