2012 (5) TMI 467

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..... ice tax. Merely for delay in replying to a letter by the Range Superintendent, penalty may not be imposable, waiver of pre-deposit of penalty allowed and stay of recovery - ST/415/2011-SM(BR) - 278/2 .....

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..... rintendent has been submitted after a considerable delay. 3. It is not known as to why the department has not considered alternative action to collect information if the assessee is not cooperating. .....

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