2011 (10) TMI 315

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.... the Commissioner (Appeals) vide which he rejected the appeal filed by the Revenue before him,  the present appeal stands filed by the Revenue. Ms.R.Jagdev, learned SDR appearing for the Revenue and Shri Saurav Yadav, learned Advocate appearing for the respondent. 2. As per facts of records, the respondent is a authorized dealer of motor vehicle registered with the department for providing s....

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....inance Act, 1994 gets attracted and penalty under section 76 and 78 ibid is not required to be imposed. 4. Being aggrieved with the said order, the Revenue has filed the appeal before the Commissioner (Appeals). The appellate authority by taking into consideration the various precedent decisions, held that there was a lot of confusion in the field and there is no suppression on the part of the as....

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....not justified. One such reference can be made to the Tribunal's decision in the case of Roshan Motors Ltd. vs. CCE, Meerut-2009 (13) STR 667 (Tri.-Del.). For better appreciation, para 7 of the said judgement is reproduced below:- "The submission by the learned Advocate that this is a case of interpretation of the taxing entry and no mala fide or element of suppression or mis-statement is involved....