2013 (5) TMI 368

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....entative (DR) JUDGEMENT Per. D.N. Panda:- Learned counsel Shri Bipin Garg earnestly prays that the penalty under Section 76 of the Finance Act, 1994 may be waived considering the financial difficulties coming out from para 3 of adjudication order. He submits that there was no deliberate breach to make default for deposit of the demand. The appellant having discharged the tax liability in ....