2012 (11) TMI 433

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..... ndent. [Order]. -  Heard Ms. Akshada Thakre, learned Counsel with Shri S.V. Purohit, learned Counsel for appellant and Shri S.K. Mishra, learned A.S.G.I. for respondent no. 2. Looking to the nature of the controversy involved in the matter, service upon respondent no. 1 is dispensed with. 2. Admit. Taken up for final hearing by consent. 3. Substantial question involved in this a .....

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..... . 200/- per day to Rs. 100/- per day. 5. Learned Counsel wishes to rely upon large number of judgments on the point of intention of evasion on penalty proceedings. 6. Learned A.S.G.I., is contending that the payment to assessee by the original employer M/s. Manikgarh Cement, is not in dispute and inspite of the said payment, the appellant assessee has not cleared the tax due within tim .....

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..... on of penalty or its quantum is concerned. 8. However, though learned ASGI is right in contending that necessary facts are on record, for the first time, when statute expects this Court to consider only the substantial question of law, we are not ready and willing to undertake the scrutiny into correctness or otherwise of the findings recorded by the Assistant Commissioner in his order-in-or .....

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