2011 (3) TMI 305

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..... e enough proof to prove suppression - Held that the amount involved in this appeal is less than ₹ 20,000/- and as per policy introduced by the Central Government, the appeal is to be filed if the amount involved is more than ₹ 2 lacs - Hence, appeal is liable to be dismissed on account of smallness of the amount involved in the appea - S.T.A. No.45 of 2010 - - - Dated:- 28-3-2011 - .....

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..... t the penalty under section 78 is not imposable as the department does not have enough proof to prove suppression? Learned counsel for the revenue fairly states that the amount involved in this appeal is less than ₹ 20,000/- and as per policy introduced by the Central Government, the appeal is to be filed if the amount involved is more than ₹ 2 lacs. Without expressing any opinion .....

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