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Commissioner of Central Excise & Service Tax, Chandigarh Versus GM, Consumer Mobility, BSNL, Shimla

2017 (12) TMI 332 - HIMACHAL PRADESH HIGH COURT

Penalty - Section 11A of the CEA, 1944 - Held that: - when action of the assessee cannot be said to be mala fide or that there is no finding of fact of the assessee having perpetuated fraud, collusion or having made willful mis-statement or suppressi .....

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- 7-11-2017 - Mr. Justice Sanjay Karol, ACJ And Mr. Justice Ajay Mohan Goel For the Appellant. : Mr. Prashant Sharma, Advocate For the Respondent : Mr. Rakesh Sharma, Advocate ORDER Sanjay Karol, Acting Chief Justice (Oral) For certain credits wrongl .....

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ated proceedings with the issuance of show cause notice dated 23.4.2010. The Assessing Officer imposed a penalty of ₹ 38,51,598/- which order came to be affirmed by the Commissioner (Appeals). 2. We find the action initiated by the revenue and .....

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e of reasons necessitating initiation of action beyond the period of limitation of one year so prescribed under Section 11A and confusion/ambiguity with regard to the admissibility of the impugned credit. 4. In view of findings of fact returned by le .....

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ion of facts, the Assessing Officer could not have exercised his power under Section 11A within the extended period of limitation so provided in terms of the proviso contained therein. 5. We notice that the issue is no longer res integra and, in fact .....

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esent case, from the evidence adduced by the appellant, one will draw an inference of bona fide conduct in favour of the appellant. The appellant labored under the very doubt much forms the basis of the issue before us and hence, decided to address i .....

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