2007 (4) TMI 261

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..... nic disease. No medical proof was submitted at the relevant time to show that during the period of delay, the sole proprietor of the appellant was incapacitated in any manner. The adjudicating authority in its discretion has held that no case was made out for (sic)(not) imposing penalty under section 80. The Appellate Commissioner has concurred with the findings of the adjudicating authority. Ther .....

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..... It was submitted that since the appellant honestly deposited the dues, penalties should not have been imposed under section 76 of the Act. Moreover, there was a Extraordinary-Tax-Payer Friendly Scheme, benefit of which has not been given to the appellant. It was also submitted that the appellant was suffering from asthma which should have been considered as a reasonable cause for waiving the pena .....

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