2013 (9) TMI 1040

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..... ) - Dated:- 12-9-2013 - Shri D.N. Panda, Member (J) Shri Manish Saharan, Advocate, for the Appellant. Shri P.K. Sharma, AR, for the Respondent. ORDER Considering that tax element .....

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..... d period but under a different head. This makes no difference to law to exonerate from penalty under Section 77 of Finance Act, 1994, even if the appellant is registered for a different category of se .....

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