2012 (9) TMI 75

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..... that no payment of tax was intentional and there was suppression of fact with intent to evade payment thereof. He did not notice such aspect while concluding adjudication - no necessity to appreciate the revisional order where the authority has only mechanically concluded that penalty ought to have been imposed. It appears that his order is indication of redundancy for which that is bound to be s .....

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..... ed 27.9.2007 has clearly recorded that the appellant came forward to discharge tax liability. He has also recorded that the appellant is not educated person. He did not find any cogent reason to have belief that no payment of tax was intentional and there was suppression of fact with intent to evade payment thereof. He did not notice such aspect while concluding adjudication. It clearly indicates .....

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