2010 (4) TMI 774

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..... misdeclaration, fraud or collusion, etc. in the show cause notice - therefore, Tribunal is correctly deleted the penalty.
Akil Kureshi and Sonia Gokani, JJ. REPRESENTED BY : Shri Gaurang H. Bhatt, Counsel, for the Appellant. None, for the Respondent. [Order per : Akil Kureshi, J. (Oral)] - Revenue is in appeal against the judgment of the Tribunal, dated 2-12-2009 [2010 (251) E.L.T. 426 (T .....

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..... regarding the period from May 2003 to December 2003 and, therefore, it cannot be said that there was any suppression of facts, or willful misdeclaration, fraud or collusion etc., ignoring the earlier OIO dated 26-11-2001 confirmed and upheld by the Ld. CESTA Tribunal ? C. That the Ld. Tribunal is justified in the eye of law, in the facts and the circumstances of the case, in quashing and setting .....

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..... was that even in the show cause notice, there was no allegation of any suppression of facts, misstatement, fraud or collusion, etc. The Tribunal was, therefore, of the opinion that penalty under Section 11AC cannot be imposed. Second ground adopted by the Tribunal was that the issue had not attained finality till the proceedings for penalty were instituted and attained finality only after the orde .....

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..... of the provisions of the Act or the Rules with intent to evade payment of duty. In the present case, we have in addition to perusing the order passed by the Tribunal also minutely looked at the show cause notice. There is not even allegations of existence of any of that above mentioned factors. Tribunal, therefore, correctly deleted the penalty. Tax Appeal is therefore dismissed.
Case laws, De .....

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