2019 (2) TMI 74

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..... Dinesha, Member (Judicial) Shri. Santhana Gopalan, Advocate for the Appellant Shri. R. Subramaniyan, AC (AR) for the Respondent ORDER The present applications for Rectification of Mistake (ROM) have been filed by the assessee. 2. Today when the matter came up for hearing, Ld. Advocate Shri. Santhana Gopalan submitted that the only grievance addressed to in the ROM applications is ....

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.... penalty. It is the settled position of law that an issue involving interpretation, being mired in litigation, etc., cannot lead to suppression or intention to evade payment of duty and cannot also therefore attract penalty. For the above reasons, I delete the penalty and allow this ground of the ROM applications. The Final Order No. 41958-41959/2018 dated 09.07.2018 is therefore modified to this ....