2012 (7) TMI 411

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..... ed, date on which admitted tax liability should have been discharged and the date of discharge of duty liability. - ST/1190-1191 OF 2011-SM - 200-201 OF 2012 - SM (BR) - Dated:- 19-3-2012 - D.N. PANDA, J. Ms. Sukriti Das for the Appellant. P.K. Sharma for the Respondent. ORDER 1. In both these appeals common dispute is whether penalty under Section 76 of Finance Act, 1994 shal .....

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..... ere paid on different dates. Both the authorities below have no finding about suppression of fact. This can be said on the ground that the Adjudicating authority did not impose any penalty under Section78 of the Finance Act, 1994. The appellant was registered with the department on 28.11.2002. To some extent i.e. amount paid, the appellant's submission may be correct to hold that it was not defaul .....

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