Appeal dismissed: petitioner denied ITC for electricity used in township maintenance as residential supply; Explanation 1(d) prospective under s.2(17)...
Registration under section 12AA granted where substantive charitable objects for ex-servicemen, incidental commercial activity permitted and profits a...
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The CESTAT allowed the appeal and set aside the impugned order insofar as it enhanced the penalty. The Tribunal held that the appellant failed to submit the requisite documents within the thirty-day period, thereby contravening the Customs (Provisional Duty Assessment) Regulations, 2011, but confined the issue as narrow and consistent with prior Tribunal precedent. The adjudicating authority's imposition of a composite penalty of Rs.15,000 was held adequate to meet the ends of justice; the Commissioner (Appeals) erred in enhancing the penalty. Accordingly, the enhancement was quashed and the adjudicating authority's penalty of Rs.15,000 stands; appeal allowed.
The CESTAT allowed the appeal and set aside the impugned order insofar as it enhanced the penalty. The Tribunal held that the appellant failed to submit the requisite documents within the thirty-day period, thereby contravening the Customs (Provisional Duty Assessment) Regulations, 2011, but confined the issue as narrow and consistent with prior Tribunal precedent. The adjudicating authority's imposition of a composite penalty of Rs.15,000 was held adequate to meet the ends of justice; the Commissioner (Appeals) erred in enhancing the penalty. Accordingly, the enhancement was quashed and the adjudicating authority's penalty of Rs.15,000 stands; appeal allowed.
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