2014 (2) TMI 1098

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..... as there any suppression of fact. The aforesaid view of the Commissioner was upheld by the learned Tribunal. The question whether there has been any willful misstatement or fraud or any contravention or any evasion of duty or there is any suppression of fact are essentially questions of fact. These questions are concluded by the views expressed by the learned Tribunal. There is no question of law .....

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..... und that Regarding the question of imposition of penalty, there is no suppression of facts before the Department or willful misstatement or fraud or evasion of duty. In the overall facts and circumstances of the case including the complexity of the issues involved, I come to the conclusion that this is not a case where the penal provisions can be upheld or that where the penalty can be imposed. .....

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..... the extent, alone . The learned Judicial Member in his judgment and order dated 20th September, 2011 had opined as follows: In this case, it is clear that while passing the impugned ordder, the Commissioner has clearly held that there is no willful misstatement, fraud or found any contravention of evasion of duty and there is no suppression of facts also. In that case, the penalty was drop .....

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