2018 (1) TMI 532

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....s. Archana Wadhwa. Being aggrieved with that part of impugned order Commissioner(Appeals) vide which he has set aside the penalty on the respondents, while upholding the confirmation of demand, Revenue has filed the present appeal. 2. After hearing both sides duly represented by Shri Suresh, ld.AC(AR) for the Revenue and Shri Sujay Kantawala, ld. Advocate for the respondent I find that the a....

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.... this case. A delay in payment of taxes, in absence of any other convincing evidence, is more reflective of lack of promptitude than deliberate evasion. Since the appellant has already deposited a substantial amount upto the stage of adjudication and did not contend the tax liability and have in fact also paid the dues in respect of their other units which were not covered under the Centralized Re....