Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Levy of penalty - Appellant has paid service tax along with interest on pointing out by the Revenue during the course of investigation and the appellant is entitled to Cenvat credit of serviced tax paid; in that situation intent to evade duty stands not proved - AT
Levy of penalty - Appellant has paid service tax along with interest on pointing out by the Revenue during the course of investigation and the appellant is entitled to Cenvat credit of serviced tax paid; in that situation intent to evade duty stands not proved - AT
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