2008 (8) TMI 716

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..... ing aggrieved with that part of the order passed by Commissioner (Appeals) vide which he has set aside the penalty imposed upon the respondents in terms of Section 11AC, Revenue is in appeal before Tribunal. 2. As per facts on record, respondents are engaged in the activity of repacking disinfectants. Vide their letter dt. 9-1-06, they sought clarification from their Range Superintendent as to w .....

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..... duty in respect of clearances effected from 23-7-96 to 03-10-96 along with interest leviable thereon. 4. In view of the above facts, proceedings were initiated against them for imposition of penalty, which culminated into an order passed by original adjudicating authority, imposing penalty of identical amount. On appeal against the above order, Commissioner (Appeals) observed that there was no m .....

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..... h, heavy duty was cast upon Revenue to inform its assessee falling under the jurisdiction of the range. It is the case where range authorities were aware of the activities being undertaken by them. Though an assessee is supposed to be aware of the law, he cannot be expected to keep a track of day to day developments of the tax laws and to immediately start following the same. However, when pointed .....

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