https://www.taxtmi.com/highlights?id=6029 Penalty - Area based exemption - when there are divergent views of the higher authorities on the issue and assessees act on the basis of said views, therefore cannot be held guilty for mala fide breach – penalty set aside - AT en-us Thu, 15 Nov 2012 19:28:00 +0530 Thu, 15 Nov 2012 19:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=6029 Penalty - Area based exemption - when there are divergent views of the higher authorities on the issue and assessees act on the basis of said views, therefore cannot be held guilty for mala fide breach – penalty set aside - AT Highlights Central Excise Thu, 15 Nov 2012 19:28:00 +0530 https://www.taxtmi.com/highlights?id=6029