2009 (1) TMI 739

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..... vice tax of Rs. 72,258/- with equal amount of penalty under Section 76 and 78 of Finance Act, 1994. 2. Ld. Advocate Shri J.C. Patel on behalf of the appellant submits that the appellant is a very small service provider and total income of the proprietary firm is very small and the appellant is facing serious financial difficulties. He submits that he would be able to show reasonable cause with r .....

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