Levy of penalty u/s 78 of the Finance Act, 1994 - appellant had collected ocean freight charges from...

Levy of penalty u/s 78 of the Finance Act, 1994 - appellant had collected ocean freight charges from their clients at a marked up value - The Revenue has erred in levying penalty under Section 78 of the Finance Act, 1994 when there is neither deliberate evasion of duty nor is there any evasion per se - AT .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X