2010 (3) TMI 787

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..... Appellants' ignorance is obvious from the fact that though they could have claimed 75 per cent abatement, they had not done so - Hence, it to be a fit case to be covered under section 80 of the Finance Act, 1994 - The appeal is allowed in favour of assesee. - ST/144 OF 2009 - 289 OF 2010 - Dated:- 9-3-2010 - DR. CHITTARANJAN SATAPATHY, J. R. Balagopal for the Appellant. C. Dhanasekaran .....

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..... e penalties imposed on the appellants considering the ignorance and subsequent readiness to pay the tax and interest immediately. Heard Shri C. Dhanasekaran, ld. SDR appearing for the department. 2. Considering the entire facts and circumstances of the case, and the fact that the lower appellate authority has found it to be a fit case to be covered under section 80 of the Finance Act, 1994, I wa .....

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