CESTAT upholds tax demand, remands case for cum-tax benefit & penalty waiver under Finance Act

The Appellate Tribunal CESTAT NEW DELHI upheld the tax demand but remanded the case for reconsideration of the appellant's claim for cum-tax benefit and waiver of penalty under section 80 of the Finance Act, 1994. The appeal was partly allowed through remand.

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The Appellate Tribunal CESTAT NEW DELHI upheld the tax demand but remanded the case to the lower appellate authority for reconsideration of the appellant's claim for cum-tax benefit and waiver of penalty under section 80 of the Finance Act, 1994. The appeal was partly allowed by way of remand.

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