2008 (4) TMI 265

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..... e’s submission is that there is a delay in payment of tax and, therefore, penalty is imposable - since demand of interest was paid by the respondent before issue of the SCN and both the authorities below have given detailed finding for non-imposition of penalty, there is no any reason to interfere the order of the Commissioner. The appeal filed by the revenue is rejected.
P.K. DAS, JUDICIAL MEM .....

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