2023 (11) TMI 562

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....hri Bipin Garg, Ms. J. Kainaath and Ms. Sangeeta Mishra, Advocates. For the Respondent : Shri Mahesh Bhardwaj, Authorised Representative. ANIL CHOUDHARY: The issue involved in this appeal is whether penalty under Section 78 has been rightly imposed. 2. The brief facts are that the appellant - Govinda Roadlines is a proprietary concern of Mr. Param Sharma. The Appellant is engaged in 't....

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....the same was disputed by the appellant. Thereafter, show cause notice dated 22.05.2021 was issued invoking the extended period of limitation. The show cause notice was adjudicated on contest and vide Order-in-Original dated 13th September, 2021, the admitted demand of Rs. 3,77,018/- was confirmed and appropriated with the tax already deposited. An amount of Rs. 2,46,926/- was calculated as interes....

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....imposed penalty of equal amount of Rs. 3,77,081/- allowing the appeal of revenue. 5. Being aggrieved, the appellant/assessee is before this Tribunal against imposition of penalty under Section 78. 6. The learned counsel for the appellant have urged that the appellant is not much educated and lives in remote areas in Chindwara District of Madhya Pradesh. In such remote places, the small asses....