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Case Law Details

Case Name : K. Madhav Kamath Brother & Co. Vs Asst. Comm. of Central Excise (Karnataka High Court)
Appeal Number : C.E.A no. 201 of 2013
Date of Judgement/Order : 17/12/2014
Related Assessment Year :
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CA Sumit Grover

Recently, Hon’ble Karnataka High Court in the matter of K. Madhav Kamath Brother & Co. v. Asst. Comm. of Central Excise, pronounced that even if service tax is paid prior to Show Cause Notice, still the penalty shall be leviable u/s 76/78, 77 of Finance Act’94.

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0 Comments

  1. adv. dr.g.balakrishnan says:

    it is already settled law any genuine error takes place, revenue cannot go ahead with penalty, if the sections say penalty is to be paid such sections deserve to be delivered by courts of competent jurisdiction under doctrine of severability, so the appellant can move honorable SC for necessary relief, even hon SC granted reief to PwC matter in satyam computers matter,the CAs made genuine errors that way hon SC gave relief is a world known fact!

    i commend Appellant can move hon SC for relief under Art 32 civil writ instead of SLP under Art 136

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