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2015 (9) TMI 106 - CESTAT MUMBAI

2015 (9) TMI 106 - CESTAT MUMBAI - TMI - Penalty u/s 78 - Interpretation of law - Held that:- 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, which in our view, is very correct - Impugned order is upheld to that extent with regard to the penalty being not imposed by invoking Section 80 of the Finance Act - Decided against Revenue. - APPEAL N .....

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we take up the appeal for disposal. 3. Heard learned D.R. 4. On perusal of the records we find that Revenue is aggrieved by the impugned order only to the extent that the adjudicating authority has not imposed penalty under Section 78 of the Finance Act, 1994, though there was a proposition and that the appellant had not discharged service tax liability as was expected out of them. We find that the adjudicating authority in this case while dropping the initiation of penalty under Section 78 has .....

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of newer taxation laws like service tax, such disputes on interpretation of statute are bound to be relatively higher in the initial stages of implementation. In fact there could be situations where the tax payer may have failed to discharge a particular tax liability either out of ignorance of the liability to pay tax or otherwise because of his interpretation, albeit misplaced, that he is not required to pay such tax. While ignorance of law, or misplaced interpretation of law, is certainly not .....

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