2009 (10) TMI 18

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..... ng contained in the provisions of Section 76 or 78 of the Finance Act, no penalty is to be imposed on the dealer-respondent for any failure referred to in those provisions – the decision of CESTAT upheld. - 3 of 2009 - - - Dated:- 22-10-2009 - M.M. KUMAR and JASWANT SINGH, JJ. Ms. (Dr.) Amarpreet Kaur Sandhu, Central Government Counsel, for the appellant. Mr. Sudeep Singh, Advocate, fo .....

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..... interest. The Adjudicating Authority confirmed the aforesaid amount deposited by the dealer-respondent. It has also been concluded that in the facts and circumstances there was no willful mis-statement or suppression of facts on the part of the dealer-respondent to evade tax, which is necessary for invoking the provisions of Section 76 and 78 of the Finance Act. The Tribunal has also extended the .....

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..... parties and perusing the record with their able assistance, we find that there are pure findings of fact recorded by the Tribunal with regard to the reasons having been shown by the dealerrespondent and the bona fide of the dealer-respondent has been accepted in terms of Section 80 of the Finance Act as well. Therefore, we are not inclined to admit the appeal as no substantive question of law woul .....

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