https://www.taxtmi.com/caselaws?id=76653 Penalties under sections 76 and 78 of the Finance Act, 1994 were held unsustainable where the Revenue failed to prove suppression or conscious non-payment of tax liability. The assessees had treated export consignments as non-taxable, registered and began paying tax once aware of the liability, and no material showed deliberate concealment. The penalty under section 77 was separately sustained, as the relief on suppression did not extend to that default. The stated principle is that suppression-based penalties require proof of deliberate concealment or conscious non-payment, and the burden lies on the Revenue. en-us Fri, 21 May 2010 00:00:00 +0530 Mon, 16 May 2011 18:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76653 Penalties under sections 76 and 78 of the Finance Act, 1994 were held unsustainable where the Revenue failed to prove suppression or conscious non-payment of tax liability. The assessees had treated export consignments as non-taxable, registered and began paying tax once aware of the liability, and no material showed deliberate concealment. The penalty under section 77 was separately sustained, as the relief on suppression did not extend to that default. The stated principle is that suppression-based penalties require proof of deliberate concealment or conscious non-payment, and the burden lies on the Revenue. Case-Laws Service Tax Fri, 21 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76653