2010 (7) TMI 313

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..... e liability was discharged with interest, no show cause notice should have been issued - proper to waive the entire penalty levied on the appellant, when the case does not fall under Section 78 of the Finance Act 1994. Consequently, the Appellate Order is set aside - ST/535/2009-SM - 772/2010-SM(BR)(PB) - Dated:- 14-7-2010 - Shri D.N. Panda, Member (J) REPRESENTED BY : Shri A. Gupta, .....

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..... sion of the ld. DR. 3. Shri Baig, ld. DR also submits that when the appellant's claim does not succeed on the basis of the document relied upon today, the appeal is liable to be dismissed. 4. As the matter stood as above, the factual scenario suggests that the appellant is a small tax payer, who came forward to discharge its tax liability, as soon as that was pointed out and also c .....

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