2008 (5) TMI 148

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..... alty as the assessee had no mala fide intention to make late payment - applicant has contended that the same Commissioner (Appeals) in their case, had given a different finding - this is a fit case for waiver of pre-deposit of penalty - ST/153/2008-SM - 337/2008-SM(BR)(PB), - Dated:- 8-5-2008 - Shri P.K. Das, Member (J) None, for the Appellant. Shri S. Gautam, DR, for the Respondent. .....

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