Forgot password
New User/ Regiser
⇒ Register to get Live Demo
2006 (8) TMI 182 - SUPREME COURT
Setting aside of finding regarding invocation of proviso to Section 11A of the Act for availing of the extended period of limitation of five years and the levy of penalty challenged
Held that:- Since the revenue has not challenged the findings recorded by the Tribunal on merits, they are confirmed. Once it is held that no differential duty was leviable, question of levy of penalty does not arise. Appeal failed.