TMI Blog2015 (10) TMI 2462X X X X Extracts X X X X X X X X Extracts X X X X ..... d tax liability along with the proportionate interest thereon (excluding the penalty component), within 4 weeks - Stay granted conditionally. - Application No.ST/STAY/52391/2014-CU[DB] In Appeal No.ST/51908/2014-CU[DB] - Stay Order No.53010/2015 - Dated:- 1-9-2015 - G. Raghuram, President and Mr. R.K. Singh, Member (Technical) For the Petitioner : Mr. Bipin Garg, Advocate For the Resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alty under Section 76 of the Finance Act, 1994. The impugned order rejected the appeal preferred by the appellant. The appeal preferred by Revenue was however allowed to the extent of raising the penalty under Section 76 of the Act at the rate of ₹ 200/- for every day or 2% of the tax demand for the month, whichever is higher from 17.04.2006 till the date of remittance. Penalty under Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liability to tax. The facts considered in each of the above decisions are clearly distinct and distinguishable. In none of the above cases was there loading or unloading cargo from a ship, truck, airplane or railway wagon. That cargo handling involves loading and unloading from any ship or container is a principle that is etymologically established and is also covered by the decision of the Oriss ..... X X X X Extracts X X X X X X X X Extracts X X X X
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