TMI Blog2018 (1) TMI 532X X X X Extracts X X X X X X X X Extracts X X X X ..... finding of the Commissioner(Appeals) - appeal dismissed - decided against Revenue. - ST/87144/17 - A/91625/2017 - Dated:- 15-12-2017 - Mrs. Archana Wadhwa, Member(Judicial) Shri Suresh, AC(AR) for the Revenue Shri Sujay Kantawala, Advocate for the Respondent ORDER Per Mrs. Archana Wadhwa. Being aggrieved with that part of impugned order Commissioner(Appeals) vide wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r tax liability in time although they had duly reflected the facts in their Balance sheets for the relevant years. Here I agree with the contention of the appellant that delay in payment of taxes is not evidence of intention to evade tax and that is something that can not be dismissed straightaway in this case. A delay in payment of taxes, in absence of any other convincing evidence, is more refle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... E, 2011 (274) ELT-431 (Tri-Ahmd), having identical facts it had been held by the Hon ble CESTAT that only one penalty is imposable for all the contraventions of non-filing of ER-4 returns electronically and imposition of separate penalty for each contravention is not correct. Accordingly, I find that for failure to file 9 ST-3 returns, ends of the justice would meet by imposing penalty of ₹ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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