2019 (5) TMI 55

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..... fresh on merits which is beyond the scope of ROM application. ROM application is dismissed. - ST/ROM/20078/2019 in ST/21436/2018-SM - Misc. Order No: 20082/2019 - Dated:- 28-2-2019 - MR. S.S GARG, JUDICIAL MEMBER Navneet Kumar Arora, CA For the Appellant Dr. J. Harish, Joint Commissioner, AR For the Respondent ORDER .....

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..... the Act is applicable to the appellant when the full tax is paid and there was no intention to evade and provision is shown in the audited balance sheet of the company and the Department has not found anything new out of it. He further submitted that the imposition of penalty under Section 78 is bad in law and moreover the Tribunal has not considered the applicability of Section 8 in the present .....

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