2012 (9) TMI 109

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.... Appellant. [Judgment per : N. Kumar, J.]. -  This appeal is by the revenue challenging the order passed by the Tribunal, which upheld the order of the Appellate Authority who had set aside the penalty imposed by the Original Authority. The penalty that was imposed is Rs. 87,106/- equal to that of duty payable. 2. The case of the assessee is that he had a benefit of doubt about ....

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....to the Tribunal. The Tribunal in turn upheld the order passed by the Appellate Authority. 3. Firstly, according to the Circular issued by the Central Government, no appeal lies to the High Court against a claim of less than Rs. 2 lakhs much less a claim of penalty when no substantial question of law is involved. Even otherwise, from the material on record, we are satisfied that there was n....