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    <title>1995 (4) TMI 276 - WEST BENGAL TAXATION TRIBUNAL</title>
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    <description>Where the explanation for delay in obtaining and producing the transport permit is accepted, the quantum of penalty for alleged irregular transportation of notified goods may be interfered with and reduced to a token amount if that is sufficient to meet the ends of justice. The Tribunal accepted the explanation offered, found that the circumstances justified reduction of the confirmed penalty, and treated a nominal penalty as adequate. It therefore reduced the penalty and directed refund of any excess amount already paid, with liberty to recover only the reduced sum in accordance with law.</description>
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    <pubDate>Tue, 18 Apr 1995 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=158995</link>
      <description>Where the explanation for delay in obtaining and producing the transport permit is accepted, the quantum of penalty for alleged irregular transportation of notified goods may be interfered with and reduced to a token amount if that is sufficient to meet the ends of justice. The Tribunal accepted the explanation offered, found that the circumstances justified reduction of the confirmed penalty, and treated a nominal penalty as adequate. It therefore reduced the penalty and directed refund of any excess amount already paid, with liberty to recover only the reduced sum in accordance with law.</description>
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      <pubDate>Tue, 18 Apr 1995 00:00:00 +0530</pubDate>
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