https://www.taxtmi.com/caselaws?id=245972 The Tribunal upheld the waiver of penalty under Section 80 of the Finance Act imposed on the Respondents for the loading and unloading charges of coal within mines. It found valid reasons supporting the waiver due to the bona fide belief of the Respondents that the tax was not payable. The Tribunal emphasized the precedent of similar cases and concluded that the circumstances warranted invoking the provisions under Section 80, deciding not to interfere with the Commissioner (Appeals)'s order. en-us Fri, 20 Apr 2012 00:00:00 +0530 Sat, 12 Apr 2014 15:03:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245972 The Tribunal upheld the waiver of penalty under Section 80 of the Finance Act imposed on the Respondents for the loading and unloading charges of coal within mines. It found valid reasons supporting the waiver due to the bona fide belief of the Respondents that the tax was not payable. The Tribunal emphasized the precedent of similar cases and concluded that the circumstances warranted invoking the provisions under Section 80, deciding not to interfere with the Commissioner (Appeals)'s order. Case-Laws Central Excise Fri, 20 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245972