2012 (12) TMI 709

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... f there is any violation, it is only technical in nature and hence, there is no justification for any demand and imposition of penalty - waiver of pre-deposit of dues allowed - stay of recovery thereof till disposal of the appeal. - C.E. Appeal No. 1211 of 2010 - - - Dated:- 18-6-2012 - P.G. Chacko and M. Veeraiyan, JJ. Harish R., Adv. for the Appellant N. Jagdish, Superintendent .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... other account. Further, there is no time limit for taking refund of balance in PLA. If there is any violation, it is only technical in nature and hence, there is no justification for any demand and imposition of penalty. 4. In view of the above, there will be waiver of pre-deposit of dues as per the impugned order and stay of recovery thereof till disposal of the appeal. - - TaxTMI - TMITax .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X