2012 (9) TMI 109

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..... ty is payable, he paid the duty and interest promptly- Held that:- assessee was in a benefit of doubt about the liability to pay duty, he was corresponding with the department and in those circumstances, it cannot be said that there is a wilful intention to avoid payment of tax – penalty set aside - C.E.A. No. 2 of 2011 - - - Dated:- 21-4-2011 - N. Kumar and Ravi Malimath, JJ. REPRESENTED .....

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..... t. Still, the Assessing Authority levied the penalty. In an appeal, the Commissioner has set aside the penalty on the ground that the assessee was in a benefit of doubt about the liability to pay duty, he was corresponding with the department and in those circumstances, it cannot be said that there is a wilful intention to avoid payment of tax and therefore, he set aside the penalty. It is against .....

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