2014 (11) TMI 42

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....) JUDGEMENT Per: S S Kang: Heard both sides. 2. The appellant filed this appeal against the impugned order passed by the Commissioner (Appeals). The appellants are not contesting the amount of tax which has already been paid with interest. The appellants are only challenging the penalties imposed under Sections 77 and 78 of the Finance Act. 3. The appellant had undertaken the activi....