2013 (4) TMI 46

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..... enalty provision. The appellant may not be denied the benefit of Section 80 of the Finance Act, accordingly penalty is waived out appeal is allowed. - ST/1196 of 2010-SM - 768-2012 OF SM (Br) - Dated:- 18-6-2012 - D. N. Panda, J. R. Krishnan for the Appellant. Sanjay Jain for the Respondent. ORDER 1. Shri Krishnan, learned Counsel says that to resolve the dispute at the gra .....

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..... was reasonable or not. There is no whisper about deliberate breach of law by the appellant which normally is consideration while invoking penalty provision. Penalty being not automatically leviable and also no wilful breach of law is there, the matter deserves to be considered from the point of peculiar circumstances. It appears that from the aforesaid observations and finding of both the authori .....

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