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TMI Blog2014 (8) TMI 346X X X X Extracts X X X X X X X X Extracts X X X X ..... to 2006-07 to 2010-11. It is seen that non-payment of tax was discovered by the audit party during examination of the records. In view of that, prima facie, Applicant is liable to pay penalty - Conditional stay granted. - ST/40622/2014 - MISC ORDER No.40643/2014 - Dated:- 1-5-2014 - Shri Pradip Kumar Das, J. For the Appellant : Shri R. Suresh, Advocate For the Respondent : Shri M. Ram ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he applicant paid the tax along with interest on 5.3.2011. Thereafter, a show cause notice dt. 1.6.2011 was issued proposing to appropriate the amount paid by them and to impose penalty. The adjudicating authority confirmed the demand of tax and appropriated the amount already deposited. He also imposed penalty of equal amount of tax under Section 78. Commissioner (Appeals) upheld the adjudication ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have paid tax along with interest which is not contested by them. 5. On the other hand, the Ld. Authorized Representative on behalf of Revenue submits that non-payment of tax was unearthed by the audit party during examination of the records. It is contended that they have not mentioned the nature of payment in their returns which is a clear case of suppression of facts with intent to evade pay ..... X X X X Extracts X X X X X X X X Extracts X X X X
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