2007 (3) TMI 164

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....nce Act, 1994 to the tune of Rs. 78,090/- and Rs. 12,000/- respectively. 2. Ld. DR submitted that like all other assessee, 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. Ld. DR cited Larger Bench decision in the case of M/s. ETA Engineering Ltd. v. C....

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.... making known of his facts to the Department. Although the Respondent had cooperated 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 the Re....