TMI Blog2011 (12) TMI 141X X X X Extracts X X X X X X X X Extracts X X X X ..... facts and circumstances are not justified in view of the judgment of the High Court in the case of Indian National Shipowners Association Vs. Union of India (2008 - TMI - 32013 - High Court Of Bombay) as conveyed by the Board to the field formations vide Circular dated 26.09.2011 - Decided in favor of assessee. - ST/2498/2011 - - - Dated:- 2-12-2011 - Mr. M. Veeraiyan, J. Appearance M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relating to the period 01.01.2005 to 17.04.2006 along with interest and imposed equal amount of penalty under Section 78. In addition he also imposed a penalty under Section 76. 3. Learned consultant submits that Commissioner erred in disregarding the decision of the Hon'ble High Court of Bombay in the case of Indian National Shipowners Association Vs. Union of India reported in 2009 (13) S.T.R. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... National Shipowners Association Vs. Union of India as conveyed by the Board to the field formations vide Circular dated 26.09.2011. 5.2. Therefore, the order of the Commissioner is set aside and order of the original authority in this regard is restored. 6. Appeal is allowed with consequential relief as per law. Stay petition is also disposed of. (Pronounced dictated in open Court) - - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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