2019 (2) TMI 1841

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....is appeal is directed against order-in-appeal No. HYD-EXCUS-SC-AP2-0306-17-18 dated 06/03/2018. 2. Heard both sides and perused the records. 3. On perusal of records, it transpires that the appellant is contesting only the penalties imposed on them by the lower authorities. 4. It is noticed from the records that appellant's records were examined by the audit department and found that there was ....

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....ase for the assessee as they have not paid any amount on this account in order to claim leniency. 6. As regards the tax liability of an amount of Rs. 4,99,377/-, I find that this amount has been paid by the appellant on 29.02.2016 along with interest. Show-cause notice is dated 03.03.2017 and the said show-cause notice is invoking only the demand within the period of limitation i.e. 30 months as ....