2008 (12) TMI 644

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....Madan, Rakesh Chhatkara and Madan Jha, C.A., (DR), for the Respondent. ORDER The applicant filed this application for waiver of pre-deposit of penalty. After hearing both the sides and on perusal of the records, it is seen that the applicant is a proprietorship firm undertaking the business of "Rent-a-Cab operator". There is a delay in depositing tax. Deputy Commissioner, Central Excise conf....