2011 (3) TMI 146

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....ntire amount of tax and interest has been paid, and only penalty amount is in dispute, I waive the requirement of predeposit of penalty amount and with the consent of both sides proceed to hear and dispose the appeal today itself.   3. Shri M.N. Bharathi, Ld. Advocate hearing for the appellants fairly states that the appellants have not pleaded before the authorities below that their case is....