2007 (3) TMI 776

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....t. Shri K. Sambi Reddy, JDR, for the Respondent. ORDER [Order per : S.L. Peeran, Member (J) (Oral)]. - The appellant is seeking waiver of penalty of ₹ 1,000/- imposed under the provisions of Section 77 for failure to file ST3 Returns and further penalty of ₹ 200/- for everyday's failure. The Asst. Commissioner after due consideration of the pleas accepted the bona fide belief raised....