1997 (2) TMI 1

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.... (Appeals) imposing a penalty of Rs. 9,000/-. 2. The facts of the case are that the appellant is required to file Quarterly return ST-3 in terms of Section 70(1) of the Finance Act, 1994 for the Quarter ending September, 1994. As the appellant did not submit the requisite return in time, a show cause notice was issued to the appellant asking him to explain as to why penalty should not be impose....