Imposing Penalty u/s 114A is not permissible in Absence of Collusion, Wilful Misstatement, Suppression of facts, or even any Duty Liability: CESTAT [Read Order]

By Taxscan Team - On October 17, 2022 12:32 pm - 2 mins read
Imposing - Penalty - misstatement - duty - liability - CESTAT - TAXSCAN

The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that imposing penalty under section 114A is not permissible in the absence of collusion, wilful misstatement, suppression of facts or even any duty liability. M/s Bagadiya Brothers Pvt Ltdand Shri Anand Kumar Agrawal, the appellants challenged the Order-in-Original dated 03.01.2012…

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