2010 (7) TMI 502

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..... ient view regarding impositionof penalty under section 80 of the Finance Act, 1994 can be taken - Hence, confirming the tax and interest amounts determined by the authorities below, the penalty imposed under section 78 is set aside - Appeal is thus partly allowed. - ST/144/2010 - S-272/A-421/KOL./2010 - Dated:- 7-7-2010 - DR. CHITTARANJAN SATAPATHY, JJ. ORDER 1. Heard both sides. .....

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..... t going into this ground advanced on behalf of the Appellants. Considering the fact that entire tax and interest amount has been paid by the Appellants subsequent to detection of the case by the Central Excise Intelligence Directorate and that the Appellants had duly applied for registration soon after the imposition of the tax and they were awaiting the registration before they could made payment .....

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