2012 (8) TMI 785

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Full Text of the Document

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.... submits that this appeal is confined to the penalty aspect since tax demand has already been discharged with interest. It is grievance of the appellant that section 80 is invokable in the present case because discharge of tax liability was delayed due to financial condition and illness of a family member for which the appellant was prevented to comply to law. 2. Perusal of the show-cause notice ....