TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Appellate Tribunal Upholds Waiver of Penalty on Public Authority</h1> <h3>Commissioner of Central Excise, Tirunelveli Versus Sankarankovil Municipal Corporation, Puliangudi Municipal Corporation, Srivilliputhur Municipal Corporation</h3> The Appellate Tribunal CESTAT, Chennai upheld the decision of the Commissioner (Appeals) to waive the penalty imposed on the public authority. The ... Waiver of penalty - Held that: - penalty was waived by learned Commissioner (Appeals) on the ground that he did not find any malafide of the respective respondents and CBE & C guide lines do not intend to penalise public authorities - it was also noted that no Government body would be making any fraud or collusion to defraud Revenue - When such recorded finding is apparent from record, in absence of any evidence to controvert the same, no interference to the order of Commissioner (Appeals) is called for - appeal dismissed - decided against Revenue. The Appellate Tribunal CESTAT, Chennai dismissed Revenue's appeal challenging the waiver of penalty ordered by the Commissioner (Appeals). The penalty was waived as no malafide intent was found and guidelines do not intend to penalize public authorities. The Tribunal upheld the Commissioner's decision as there was no evidence to contradict the findings.
TaxTMI 
TaxTMI 
