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Penalty cannot be waived for mitigating factors such as financial hardship / illness
Case Law Details
- Case Name
- Sandhya Travels Vs Commissioner of Central Excise, Jaipur (CESTAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Delhi
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CESTAT, NEW DELHI BENCH
Sandhya Travels
V/s.
Commissioner of Central Excise, Jaipur
FINAL ORDER NO. 396 of 2012 SM (BR) & S-331 of 2012 SM (BR)
APPLICATION NO. ST/S/167 of 2012-SM
APPEAL NO. ST/71 of 2012-SM
APRIL 12, 2012
ORDER
1. Ld. Counsel submits that this appeal is confined to the penalty aspect since tax demand has already been discharged with interest. It is grievance of the appellant that section 80 is invokable in the present case because discharge of tax liability was delayed due to financial condition and illness of a family member for which the appellant was p...
Sir,
Recently service tax is applicable to Cold Storage u/s4 refer negative list 4.4 Services relating to agriculture or agricultural produce we are in a doubt about the following item kept in cold storage and whether it is taxble or non taxable.
Bramhi powder
Moong Dla
Moong Chilka
Magaj
Rai Dal
Til
Green Udad
Moong Dal Chilka
Popcorn