2014 (1) TMI 570

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..... the Appellant: Shri Praveen Sharma, Advocate For the Respondent: Shri S.K. Panda, A.R. (Jt. CDR) ORDER Per Manmohan Singh: Heard both sides. 2. Shri Praveen Sharma, counsel for the party pleaded that Commissioner (Appeals) has imposed 100% of penalty under Section 11AC of the Act though they have already deposited 25% of the penalty i.e.Rs.32,432/- which has been appropriated b .....

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..... hese challans are not specified on record as is made under Section 11AC of the Act. None of these records has been intimated to the Department. On this, the ld. counsel points to the definition of specified records and pointed out that these were the records required under Sales Tax and as per definition the record maintained with respect to any law for the time being in force has to be considered .....

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