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    <title>Penalty Waived for Appellant Due to Rule Changes; Tax and Interest Already Paid Equal to Demand Amount.</title>
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    <description>Levy of penalty - Since there had been regular amendments and changes in Rules during the period and since the appellant have paid the tax alongwith applicable interest, which is also almost equal to the amount of demand - Penalty waived.</description>
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      <description>Levy of penalty - Since there had been regular amendments and changes in Rules during the period and since the appellant have paid the tax alongwith applicable interest, which is also almost equal to the amount of demand - Penalty waived.</description>
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