https://www.taxtmi.com/caselaws?id=194338 The Appellate Tribunal CESTAT NEW DELHI dismissed the application for rectification of mistake, stating it exceeded its jurisdiction. The Tribunal highlighted that the Adjudicating Authority should assess all factors, including the assessee's intention and case circumstances, before imposing a penalty. Mere tax demand confirmation does not mandate penalty imposition. en-us Fri, 01 Mar 2013 00:00:00 +0530 Tue, 05 Sep 2017 16:29:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194338 The Appellate Tribunal CESTAT NEW DELHI dismissed the application for rectification of mistake, stating it exceeded its jurisdiction. The Tribunal highlighted that the Adjudicating Authority should assess all factors, including the assessee's intention and case circumstances, before imposing a penalty. Mere tax demand confirmation does not mandate penalty imposition. Case-Laws Service Tax Fri, 01 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194338