The Chandigarh Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that the penalty under Section 114 A of the Customs Act is invariably linked to the quantum of duty evaded.The bench of S. S. Garg and P. Anjani Kumar has observed that the appellant has not violated the provisions intentionally and that there is no mens …
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal has ruled that the benefit of abatement notification cannot be denied solely because of a difference in the amount of purchase shown in the profit and loss account and invoices.The two-member bench of Ramesh Nair and Raju has observed that Notification No. The Ahmedabad Bench of the Customs, …
