2009 (2) TMI 36

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..... nor there was breach of law – no intention to evade the payment of tax - finding the cause to be reasonable attracting Section 80, penalty imposed u/s 76 is waived – penalty imposed under Section 75A is not covered by the Section 80, so it is upheld - 61 of 2007 - ST/71/2009-(PB) - Dated:- 3-2-2009 - Shri D.N. Panda, Member (Judicial) and Shri Rakesh Kumar, Member (Technical) Shri Bipin Gar .....

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..... ved accordingly. 2. Learned DR agrees with the factual position that the taxes have been paid by the appellant. We did not find any contumacious conduct of the appellant to bring to the appellant to the charges. But we are handicapped to grant him relief for the penalty under Section 75A of the Finance Act 1994 which is not covered by the Section 80 of the Finance Act, 1994. Appreciating that .....

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