2007 (12) TMI 155

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....d this appeal against the impugned order of the Commissioner (Appeals) whereby imposition of penalty under Sections 76 and 77 is set aside and period of payment of interest is modified. 2. Ld. DR on behalf of the Revenue submits that Notification No. 4/03-S.T. dated 14-5-2003 directed to pay the tax on Goods Transport Operator for the period 16-11-97 to 2-6-98 and shall furnish a return within ....

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.... case the respondent paid the tax in spite of the dispute of the tax liability. Therefore, penal provisions cannot be invoked. The Commissioner (Appeals) rightly modified the payment of interest and set aside the penalty. 4. After hearing both the sides and on perusal of record, I find that the Tribunal in the case of Agauta Sugar & Chemical & Ors. (supra) referred the similar matter before Lar....