2008 (5) TMI 120

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..... o make out a prima facie for waiver of entire amount of penalty - applicant never disclosed their activities to the Department - deposit of tax before issue of Show Cause Notice cannot be a ground for waiver of penalty - ST/203/2008-SM - 347/2008-SM(BR)(PB), - Dated:- 1-5-2008 - Shri P.K. Das, Member (J) Shri Tushar Jarwal, Advocate, for the Appellant. Ms. Archna Pandey, Jt. CDR, for .....

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..... nance Act, 1994. The Commissioner (Appeals) upheld the Adjudication order and observed that the applicant never disclosed their activities to the Department. He further observed that the deposit of tax before issue of Show Cause Notice cannot be a ground for waiver of penalty. 3. Prima facie, I do not find any material for invoking the penalty under Section 78 of the Act. Regarding imposition .....

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