2010 (7) TMI 313

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....R, for the Respondent. [Order]. - This matter was heard yesterday. Ld. AR pleaded that the appellant is covered by Amnesty Circular No. 18/04-S.T., dated 23-9-04 and having paid their entire tax liability with interest, there should not be levy of penalty. 2. Today the Circular aforesaid has been produced by ld. AR for consideration. The claim of Circular No. 18/2004-S.T., dated 23-9-04 ....

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....at was due for the impugned period. But only question comes for decision is whether the appellant shall be liable to penalty, when there was a delay in defaulting the payment of tax due. The case does not appear to be a case of mala fide. The appellant having discharged the tax liability with interest and also pleading made today that when the liability was discharged with interest, no show cause ....