2007 (3) TMI 741

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....in appeal against waiver of penalty imposed under section 76 and section 77 of Finance Act, 1994 to the tune of Rs. 35,450 and Rs. 9,000 respectively. 2. Ld. DR submitted that like all other assessees, respondent should be equally dealt under the law and breach of law should be seriously viewed. Mere discharge of the tax amount shall not exonerate the respondent from penal consequence of law. L....

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....period making known of his facts to the department. Although the respondent had co-operated to revenue, co-operative attitude and for the findings of the lower appellate authority that Department hesitated to issue registration to the respondent, the matter was under confusion as to determination of liability. 4. Heard both sides. There is no difference of opinion about realization of levy from....