2010 (2) TMI 203

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..... cannot be said that the assessee willfully suppressed the fact of non-payment of tax with intention to avoid payment of duty – penalty set aside - ST/S/21/2010 & ST/39/2010 - - - Dated:- 25-2-2010 - For approval and signature: Hon'ble Ms.JYOTI BALASUNDARAM, Vice-President Appearance: Shri S.Gokarnesan, Advocate For the Appellants Shri C.Rangaraju, SDR For the Respondent COR .....

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..... se circumstances, it cannot be said that the assessee willfully suppressed the fact of non-payment of tax with intention to avoid payment of duty. In the case of Hyundai Motors (supra) protection under Section 80 of the Finance Act, 1994 was extended to set aside the penalty imposed. Following the same route in this case, I set aside the penalty imposed upon the assessee under the provisions of Se .....

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