2009 (6) TMI 82

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..... r. – held that – tax liability determined by the commissioner (appeals) is correct and upheld – extended period of limitation applicable – penalty waived considering innocence of the appellant – ex party order - ST/520/2008 - ST/208/2009(PB) - Dated:- 17-6-2009 - S/Shri D.N. Panda, Member (J) and Rakesh Kumar, Member (T) REPRESENTED BY : None, for the Appellant. Shri Sansar Chand, DR, .....

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..... that was rented out was in the control of the hirer. This is a clear case of rent a cab and that has been held by the learned Commissioner (Appeals) at page 12 of his order. He has given appropriate relief considering cum-duty aspect. But finding that the appellant has not obtained registration and failed to comply with the law, levied penalty of Rs. 35,293/-. Therefore, he prays that order passe .....

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..... Looking to the perfect manner of filing of documents by the appellants as apparent from pages 30 to 50 of the appeal folder, the appellant appears to have cooperated to the Department for completion of adjudication. Therefore in the fitness of circumstances, we do not consider levy of penalty on this appellant is desirable when the appellant has filed all the facts and figures before authority be .....

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