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2014 (8) TMI 545 - CESTAT NEW DELHIPenalty u/s 78 - Suppression of facts - Malafide intention to cause evasion of duty - Held that:- original authority did not impose any penalty - but the revisionary authority imposed penalty under Section 78 on the ground that the party not only disclosed information but also not submitted anything in its defence despite repeated opportunities. The said authority discarding the finding of the adjudicating authority made under Section 80 of the Finance Act, 1994 and proceeded to penalize the appellant under Sections 76 and 78 on the ground of willful contravention of law. Adjudicating authority in Para 4.10 has observed that the appellant, a public sector, has not followed any questionable modus operandi to cause evasion. To revert the finding of the Adjudicating Authority the appellate authority did not make any independent inquiry since no material borne by record could be brought by him to establish his finding and conclusion - Decided in favour of assessee.
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