https://www.taxtmi.com/caselaws?id=206771 The High Court upheld the CESTAT's decision to dismiss penalties imposed under sections 76 and 77 of the Act, as the assessee availed the Amnesty Scheme and paid duty and interest. Despite not meeting all Amnesty Scheme requirements, the respondent was granted immunity from penalties based on the scheme's provisions. The court found the CESTAT's order aligned with statutory provisions and the Amnesty Scheme, leading to the dismissal of the appeal in favor of the assessee. en-us Fri, 29 Jul 2011 00:00:00 +0530 Sat, 18 Aug 2012 18:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206771 The High Court upheld the CESTAT's decision to dismiss penalties imposed under sections 76 and 77 of the Act, as the assessee availed the Amnesty Scheme and paid duty and interest. Despite not meeting all Amnesty Scheme requirements, the respondent was granted immunity from penalties based on the scheme's provisions. The court found the CESTAT's order aligned with statutory provisions and the Amnesty Scheme, leading to the dismissal of the appeal in favor of the assessee. Case-Laws Service Tax Fri, 29 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206771