2010 (9) TMI 328

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..... under dispute - respondent has not been able to show how penalty less than minimum can be imposed, if mens rea exists - matter has been remanded to adjudicating authority without a specific finding either way on existence of mens rea - appeal is disposed of.
Adarsh Kumar Goel and Ajay Kumar Mittal, JJ. REPRESENTED BY : Shri Sanjeev Kaushik, Advocate, for the Petitioner. Shri Vikrant Kockria, .....

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..... ice and after due consideration, the adjudicating authority passed 'order' in original creating demand and also imposing penalty which was upheld on appeal. On further appeal, the Tribunal remanded the matter to determine the claim of the assessee for abatement as per exemption notification relied upon by the assessee. Penalty under Section 76 of the Act was reduced to Rs. 25,000/- while penalty u .....

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