2010 (12) TMI 492

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....or the Appellant. Ms. Uma Maheshwari, Advocate, for the Respondent. [Order]. - I have heard both sides on the appeal of the Revenue against setting aside of the demand of interest by Commissioner (Appeals). 2. As per Section 75 of the Finance Act, 1994, every person, liable to pay tax who fails to credit the tax or any part thereof to the account of the Central Government within t....