2007 (5) TMI 231

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..... are independent of levy of tax - issue is covered in assessee’s favour except one contra order of Hon’ble President, therefore, all similar matters are listed for hearing on 19-6-07 - stay application allowed - ST/83/2007 - 428/2007 - Dated:- 14-5-2007 - Dr. S.L. Peeran, Member (J) and Shri T.K. Jayaraman, Member (T) Shri V. Raghuraman, Advocate, for the Appellant. Shri Anil Kumar, JDR .....

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..... 004 (165) E.L.T. 508 (Kar.). 2. Learned DR submits that penal provisions are independent of levy of tax. This has been analysed by Hon'ble President in a Single Member Bench Order. He submits that all similar appeals are posted for hearing on 19-6-07. He prays for linking this matter also along with similar matters on 19-6-07. We have considered the submissions. The issue is covered in assesse .....

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