Mark Exhaust Systems Ltd. Vs. Cst

Mark Exhaust Systems Ltd. vs Cst

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided May 29, 2007

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Citation: sooperkanoon.com/45586
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Judge: R Abichandani, S T T.V.
Decided On: May 29, 2007
Subject: Sales Tax

Case Summary

AI-generated summary - not the official court judgment text.

Sales Tax

Key legal issue: Sales Tax

Parties & Advocates

Appellant / Petitioner

Mark Exhaust Systems Ltd.

Respondent

Cst

Legal References

Reported In: (2007)11STJ165CESTATNew(Delhi)

Excerpt

1. the learned authorised representative for the applicant states that, the entire tax amount has already been paid up. it appears from the record that, adequate reasons are not given for imposing penalties.moreover, penalties have been imposed both under section 76, which does not require mens rea and also under section 78, which requires mens rea for the same lapse. we, therefore, direct that the amount of tax deposited by the applicant will be treated as pre-deposit for hearing the appeal and there shall be waiver of the pre-deposit of penalty amounts. interim stay is granted in the above terms. the application stands disposed of accordingly.

Full Judgment

1. The learned authorised representative for the applicant states that, the entire tax amount has already been paid up. It appears from the record that, adequate reasons are not given for imposing penalties.

Moreover, penalties have been imposed both under Section 76, which does not require mens rea and also under Section 78, which requires mens rea for the same lapse. We, therefore, direct that the amount of tax deposited by the applicant will be treated as pre-deposit for hearing the appeal and there shall be waiver of the pre-deposit of penalty amounts. Interim stay is granted in the above terms. The application stands disposed of accordingly.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Delh... Same Parties Mark Exhaust Systems Ltd. vs Cst Same Subject Sales Tax Same Judge R Abichandani, S T T.V.