TMI Blog2013 (12) TMI 732X X X X Extracts X X X X X X X X Extracts X X X X ..... of Service Tax. It appears that under bona fide mistake and due to confusion of law there was delay. We are unable to find the manner how suppression has occurred. For no finding in that regard in the revisional order, the revisional order appears to have preconceived imposition of penalty without assigning the reason for justification of levy - Following decision of Continental Foundation Jt. Ven ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndian National Shipowners Association v. Union of India as reported in 2009 (13) S.T.R. 235 (Bom.) which has been upheld by the Apex Court [2010 (17) S.T.R. J57 (S.C.)]. In view of such a scenario, penalising the appellant is not reasonable. Therefore, the same may be set aside after waiving the requirement of pre-deposit. 2. Learned DR on the other hand, supports the orders of the authorities b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of penalty without assigning the reason for justification of levy which can be gathered reading para 11 of the impugned order. We note that the ratio of Apex Court judgment in Continental Foundation Jt. Venture as reported in 2007 (216) E.L.T. 177 (S.C.) is applicable to appreciate that there was no suppression of fact made. In view of discharge of the Service Tax liability with penalty under S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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