Dear all Experts,
I want citation of a case law. There is CESTAT judgement wherein it has been held that, 'Non-imposition of penalty is no revenue loss.' This pertains to the year 2012 or 2013. I do not recollect party's name or which CESTAT. I have read it on Taxindiaonline. This judgement may pertain to Central Excise or Service Tax.
Can any expert help me in tracing out this judgement ? Thanks.
Seeking CESTAT Judgment on 'Non-Imposition of Penalty is No Revenue Loss' for Central Excise or Service Tax 2012-2013. An individual sought assistance in locating a CESTAT judgment stating, 'Non-imposition of penalty is no revenue loss,' relevant to Central Excise or Service Tax from 2012 or 2013. An expert identified a similar case, M/s F S Engineers Vs CCE, but it did not contain the exact language needed. Another participant mentioned the term 'revenue neutral,' which the inquirer disagreed with, seeking the precise wording for a personal hearing. The discussion remained unresolved as participants continued to search for the specific judgment. (AI Summary)
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