9911796707
TMI Blog2018 (4) TMI 1305X X X X Extracts X X X X X X X X Extracts X X X X ..... Held that: - there can be a bonafide doubt in the mind of the appellant as it can be an issue of interpretation - penalty set aside. Appeal allowed in part. - E/86634/172 - A/85898/2018 - Dated:- 4-4-2018 - Mr. Raju, Member (Technical) Shri. P Paranjape, Advocate for appellant Shri. M.K. Mall, Asst. Comm. (AR) for respondent Per: Raju 1. This appeal has been filed by M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assertion made therein that the group insurance is mandatory under the statue for the employees and their families. It is understood that group insurance is mandatory only for the employees. There is no such mandatory provisions for their families. Thus, it is apparent that the said decisions have been given on the basis of erroneous assumption. In case of Reliance Industries (supra) relied u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on insurance is denied on the ground that these insurance has been taken for the family members of the employees which is in nature of perquisites. I do agree with the finding of the lower appellate authority as the insurance of family members of the employees has no concern with the business of manufacturing of the appellant. Th e appellants relied on the decision of Millipore India Ltd. v. Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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