2006 (1) TMI 633

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....sal, DR, for the Respondent. ORDER The appellants are holder of certificate of registration of the service of Consulting Engineer. They submitted their half yearly return for the half year ending September, 02 on 10-2-03 although due date of submission of return was 25-10-2002. Show cause notice was issued to them for imposition of penalty under Section 76 of the Finance Act for delay in pay....