Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2018 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (3) TMI 1426 - HC - Central ExciseNon levy of penalty - section 80 of the Finance Act, 1994 - non-payment of tax for ignorance of law - Held that: - the appellant was under bonafide beleif regarding rate of service tax - the adjudicating authority was correct in coming to the conclusion that penalty, in these kind of matters wherein question of interpretation involved, does not arise and invoking the provisions of Section 80 is very correct and needs to be appreciated - appeal dismissed - decided against Revenue.
|