2014 (9) TMI 811

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..... fulness or culpability on the part of the appellant. In the circumstances, the direction to deposit 15% of the tax amount and interest and 5% of the penalty amount, are hereby set aside. The impugned order is modified to that extent - Decided in favour of assessee. - ST. APPL. 28/2014 - - - Dated:- 4-7-2014 - S. Ravindra Bhat And Vibhu Bakhru, JJ. For the Petitioner : Mr. H. L. Taneja With .....

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..... light of its transaction had not been notified by the issuing authority and that such notification had not been sent to other States. We notice from the order of the DVAT Tribunal - which went into the question of waiver of pre-deposit that the Revenue?s contention was that the cancellation was known to the assessing authorities. The assessee relied upon a decision reported as Collector of Cen .....

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