2014 (11) TMI 1178

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..... ere if the assessee has paid tax voluntarily the entire interest is waived let alone the penalty - penalty set aside - appeal dismissed - decided against Revenue.
Mr. N. Kumar And Mr. B. Manohar, JJ. By Sri.Jeevan J. Neeralgi, Advocate For The Appellant N. KUMAR, J. JUDGMENT The revenue has preferred this appeal against the order passed by the Tribunal deleting the penalty imposed by the .....

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..... view of the judgment of the Hon'ble Supreme Court in the case of M/s.Dharmendra Textiles' reported in 2007-TIOL-159-SC?" 3. It is not in dispute that even before issuance of show-cause notice the assessee had paid tax with interest. More over subsequently the department has introduced voluntary disclosure scheme where if the assessee has paid tax voluntarily the entire interest is waived let alon .....

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