2008 (7) TMI 251

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..... their liability, have come forward on their own on pay tax and interest, without intervention of the Department - on the face of evidence of bona fide of the appellants, the provisions of Section 80 of the Finance Act, 1994 would apply - no penalty is leviable - ST/175/07 - A/147/WZB/AHD./2008 - Dated:- 25-7-2008 - Mrs. Archana Wadhwa, (Judicial) Member S.J. Vyas for the Appellant. M.M .....

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..... TT 61 (New Delhi-CESTAT), the case is covered by Section 80 of the Finance Act in which case no penalty is leviable Ld. DR fairly agrees that on the face of evidence of bona fide of the appellants, the provisions of Section 80 of the Finance Act, 1994 would apply in the light of the Larger Bench decision. In view of the above while confirming the demand of duty and interest, I set aside the penalt .....

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