2009 (4) TMI 417

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..... h and same was to be reduced to Rs. 36,901. - ST/163 OF 2009 - ST/154 OF 2009 (PB) - Dated:- 24-4-2009 - DR. C. SATAPATHY, TECHNICAL MEMBER AND D.N. PANDA, JUDICIAL MEMBER S.D. Gaur for the Appellant. Fateh Singh for the Respondent. ORDER Dr. C. Satapathy, Technical Member - Heard both sides. 2. Shri S.D. Gaur, learned Consultant, appearing for the applicants states tha .....

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..... n the contention made on behalf of the appellants that the lower authority has imposed the penalty equal to twice the amount of tax determined which is harsh. Law provides the maximum penalty to be equal to the amount of tax determined. As such, twice the penalty imposed under two different sections is not warranted. Accordingly, we reduce the penalty to Rs. 36,901 (Thirty six thousand nine hundre .....

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