2009 (2) TMI 199

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....Shri R.K. Verma, DR, for the Respondent. [Order]: - Ld. counsel Shri Abhishek Jaju, submits that these Appellants were made liable in the early stage of implementation of law. The Appellant is a Manpower Recruitment Agency and obtained registration for the same under Finance Act, 1994. There was no deliberate breach of law made by the Appellant. The Appellant having financial constraint could not....

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....om other penalties that arose under other provisions of law. There is an admitted liability found by both the authorities below for which there is clear depiction of the delayed period in the order itself. Hence no interference to the order appeal is warranted. 3. Heard both sides and perused the record. 4. The order does not reveal whether there was a reasonable cause and whether that was consi....