2015 (1) TMI 996

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..... peals). There is no perversity in the approach of the Tribunal or, for that matter, in the order of the Commissioner (Appeals), reducing the penalty in the considered exercise of his jurisdiction. Hence, no substantial question of law would arise. - Decided against Revenue. - Central Excise Appeal No. 63 of 2014 - - - Dated:- 9-4-2014 - Dr. Dhananjaya Yeshwant Chandrachud, C.J. and Dilip Gupta, .....

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..... nt of Information Technology under Ministry of Communication Information Technology, cannot be viewed as having intention to evade the payment of tax by reason of fraud, collusion, wilful mis-statement, suppression of facts etc. and the adjudicating authority had also not recorded any reason or evidence against the appellants in the subject order. I therefore, reduce the penalty imposed u/s 75 f .....

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