2016 (5) TMI 447

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..... ned from the Resolution dated 2nd August, 1996 passed by the appellant itself, therefore the penalty is imposable - Apex Court dismissed the appeal - Civil Appeal No(s). 1826/2008 With C.A. No. 2993/2008 - - - Dated:- 4-4-2016 - MR. A.K. SIKRI AND MR. ROHINTON FALI NARIMAN, JJ For the Appellant : Ms. Madhavi Divan, Adv., Mr. Sanjay Kharde, Adv., Mr. Preshit Surshe, Adv. And Ms. Chandan R .....

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..... mpugned judgment. We find from the orders of the assessing authority as well as the CESTAT, that a clear finding of the fact is arrived at to the effect that there was a deliberate under-valuation which is discerned from the Resolution dated 2nd August, 1996 passed by the appellant itself. We,therefore, do not find any reason to interfere with the impugned judgment. The appeal is dismissed accordi .....

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