2009 (2) TMI 33

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..... y - considering that the tax involved was very low and imposition of penalty of Rs.35,800/- will be disproportionate, it is reduced to Rs.5000 to prevent recurrence of default - appeal is allowed partly - 642 of 2008-SM - 209/2009-SM(BR)(PB) - Dated:- 27-2-2009 - Shri D.N. Panda, Member (Judicial) Shri V.S. Mishra, Advocate, for the Appellant. Shri Sansar Chand, DR, for the Responden .....

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..... 4. Heard both sides and perused the record. This appeal is only for waiver of penalty. A default appeared to be in the earlier stage of implementation of law and this is apparent from the table depicted in the order of adjudication. Considering that the tax involved was very low and imposition of penalty of Rs.35,800/- will be disproportionate, that is reduced to Rs.5000/-(Rs. Five thousand) t .....

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