TMI Blog2011 (7) TMI 259X X X X Extracts X X X X X X X X Extracts X X X X ..... partment where it has been made clear that if the assessee availed the benefit of Amnesty Scheme and the tax liability is determined, then he is not liable to pay any penalty - The order passed by the Tribunal is in accordance with law. Accordingly, the substantial questions of law framed in this appeal are answered in favour of assessee and against the revenue. - CEA NO. 98 OF 2008 - - - Dated: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the CESTAT is legally sustainable, in view of erroneous findings and misinterpretation of statutory provisions? 2. It is not in dispute that the assessee availed the benefit of Amnesty Scheme and paid duty and interests. Therefore, now the question for consideration is, as the duty and interest was not paid within the due date under the Act, the assessee is liable to pay penalty under section ..... X X X X Extracts X X X X X X X X Extracts X X X X
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