2008 (4) TMI 199

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..... deposited the tax before issue of show cause notice - Commissioner (Appeals) dropped the penal provisions without considering the facts and circumstances of the case in proper manner – matter remanded - E/748/2007 - 729/2008-SM(BR)(PB), - Dated:- 4-4-2008 - Shri P.K. Das, Member(Judicial) Shri S. L. Meena, DR for the appellant. Shri Gurjeet Singh, C.A. for the respondents. [Order .....

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..... respondents business is located in the remote area of Himachal Pradesh and they have deposited the tax as soon as it came to their knowledge. 5. I find that the Commissioner (Appeals) dropped the penal provisions without considering the facts and circumstances of the case in proper manner. So, the impugned order so far as penalty under Section 76 of the Act is concerned, is set aside and the m .....

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