TMI Blog2010 (11) TMI 216X X X X Extracts X X X X X X X X Extracts X X X X ..... er penal consequences of law - Both, on account of reason being not stated and intention to evade being absent, confirming the tax element to be payable by the appellants the penalties imposed are waived - Appeals are allowed partly - ST/114/2008-SM ,ST/173/2007-SM - 12781279/2010-SM(BR)(PB) - Dated:- 4-11-2010 - Shri D.N. Panda, JJ REPRESENTED BY : S/Shri Bipin Garg, G.K. Sarkar, Advo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te exercise of suo motu revision power is testimony of confusion of the law. Accordingly, he prays for waiver of penalty. 3. Learned Counsel Shri G.K. Sarkar in appeal No. ST/173/07 pleads for waiver of penalty on the ground that the appellants have suffered adjudication at the stage of inception of the law. Learned Commissioner (Appeals) has not made any finding as to how penalty shall sustain. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lar proceeding traveling through two forums. In both the cases the authorities have failed to show the reason as to why penalty should be levied. There is nothing on record to show that breach of law was deliberate. Only, the order shows a wilful attempt of evasion of tax. It may be stated that penal proceedings are quasi-criminal in nature and Revenue should come out with full proof of evasion. N ..... X X X X Extracts X X X X X X X X Extracts X X X X
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