2014 (2) TMI 147

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..... ilable on record to show that the amount received by the appellant was cum tax. In the absence of such a documentary evidence it is difficult to accept the submission of the appellant that consideration received should be treated as cum tax. Discretion was available to the appellate authority only within the minimum value and the maximum value and there was no discretion given to the authority .....

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..... demand of Rs.11,23,798/- along with interest thereon for the period 01/11/2004 to 30/09/2005 on the appellant, M/s. Rudra Galaxy Channel Ltd. has reduced the penalty imposed on the appellant to Rs.4,50,000/-. 3. The appellant, M/s. Rudra galaxy Channel Ltd. are aggrieved of the said order on two grounds. The first ground taken is that though they are not disputing the tax liability, the conside .....

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..... y is the fifth time the appeal is coming up for hearing and none appeared for the appellant. Therefore, we take up the appeal for consideration and disposal as a number of opportunities has provided to the appellant for defending his case which he has not availed. 6. The Ld. AR appearing for the Revenue submits that the reduction in penalty by the lower appellate authority is incorrect in law an .....

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..... and perused the records. 7.1 From the appeal memorandum, it is evident that the appellant is not disputing the tax liability. However, he is seeking abatement towards the tax from the total consideration received; however, there is no documentary evidence available on record to show that the amount received by the appellant was cum tax. In the absence of such a documentary evidence it is diffic .....

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..... Therefore, discretion was available to the appellate authority only within the minimum value and the maximum value and there was no discretion given to the authority under the law for reducing the penalty. Therefore, following the decision in the case of Shiv Ratan Advertisers (cited supra), the reduction in penalty by the lower authority below the minimum prescribed is not sustainable in law. Con .....

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