TMI Blog2015 (8) TMI 1176X X X X Extracts X X X X X X X X Extracts X X X X ..... RT OF INDIA] followed - CESTAT has rightly set aside the order of imposition of penalty. No case to interfere with the impugned order - Decided against Revenue. - CEA No.33/2014 - - - Dated:- 3-3-2015 - P. K. Jaiswal and Alok Verma, JJ. For the Petitioner : Shri P. Prasad For the Respondent : None ORDER Shri P. Prasad, learned counsel for the appellant. Heard. By th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12. So far as the second issue with regard to the imposition of penalty in the present case is concerned, the Commissioner, himself, in his order in original has stated that the issue involved in the case is of interpretational nature. Keeping in mind the said factor, the Commissioner thought it fit not to impose harsh penalty and a penalty of an amount of ₹ 5 lakhs was imposed on the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is liable to be imposed on the appellant herein. 15. Therefore, in the facts and circumstances of the present case, we are of the view that penalty should not have been imposed upon the appellant. Consequently, we quash the order of the Commissioner imposing penalty as also the order of the Tribunal so far as it confirms imposition of penalty upon the appellant. The appeal is allowed to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
