2014 (2) TMI 1008

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..... ere is no observation that the appellant deliberately caused loss to revenue except an assumption that there was intentional short-payment. As soon as the respondent came to understand right interpretation it made good loss of revenue. For this short spell of breach, it may not be construed that there was deliberate breach of knowable law. At the infancy stage of implementation of notification, ar .....

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..... e of 12% making short payment intentionally. 2. Ld. counsel for the respondent argues that the interpretational error caused hardship to the respondent to discharge duty at the appropriate rate. 3. Record reveals that the spell of contravention is only 5 months from the date of implementation of notification. There is no observation that the appellant deliberately caused loss to revenue except .....

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