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C.C.E. & S.T., Jaipur-I Versus Gopi Krishan Dalmia

2015 (11) TMI 1557 - CESTAT NEW DELHI

Imposition of penalty - Sub-section (2) of Section 80 of the Finance Act - tax alongwith interest was not deposited by the respondent within 6 months from the date of accent of the precedent to the Finance Bill, 2012 - Held that: - the Commissioner ( .....

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against Revenue. - ST/50952/2015-ST [SM] - FINAL ORDER NO. 54054/2015 - Dated:- 17-11-2015 - Mr. S.K. Mohanty, Member (Judicial) Present for the Appellant : Shri B.B. Sharma, D.R. Present for the Respondent: Shri Mohit Golyan, C.A. ORDER Revenue is .....

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id Act. The grievance of the appellant in this appeal is that the Commissioner (Appeals) has referred to Sub-section (2) of Section 80 of the said Act for granting the relief from imposition of penalty. According to the Revenue, since the amount in q .....

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