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TMI Blog2014 (12) TMI 962X X X X Extracts X X X X X X X X Extracts X X X X ..... For The Appellant : SHRIMATI SHRUTI PRADHAN, FCA For The Respondent : SHRI ANIRUDDHA ROY, A.R.(SUPDT.) ORDER This is an Application seeking waiver of predeposit of penalty of Rs. 7,73,530/- imposed under Section 78; penalty of Rs. 5,000/- under Section 77; and also penalty(not quantified) under Section 76, of the Finance Act, 1994. 2. At the outset, ld. FCA, Smt. Shruti Pradhan appearing for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch was received by them on 19.08.2010. He also submits that at the request of the Applicant, it was again handed over to them on 19.01.2011. It is his submission that the date of communication should be considered as 19.08.2010 and not 19.01.2011, the least 04.04.2011. 4. After hearing both sides for some time, I find that the present Appeal itself could be disposed off, at this stage. Accordingl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the basis of such Order, and it cannot be construed that the date of communication of the certified copy thereof, be considered as the date of communication for the purpose of computation of the time-limit of three months, as prescribed under Section 85(3) of the Finance Act, 1994. In the result, I do not find merit in the present Appeal. Consequently, the same is dismissed. Stay Petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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