2014 (5) TMI 762

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..... d on 22-4-2009 and the Commissioner (Appeals) set aside penalty on the ground that there is no suppression of fact. After considering the facts and circumstances of the case, we find that pre-deposit of tax, interest and penalty should be waived. Accordingly, the pre-deposit of tax along with interest and penalty is waived and recovery thereof is stayed during pendency of the appeal. - Stay grante .....

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..... included in the assessable value. The other aspect of the matter is that SCN was issued on 22-4-2009 and the Commissioner (Appeals) set aside penalty on the ground that there is no suppression of fact. After considering the facts and circumstances of the case, we find that pre-deposit of tax, interest and penalty should be waived. Accordingly, the pre-deposit of tax along with interest and penalt .....

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