Amount is too small - revenue appeal dismissed
AGAINST an Order-in-Appeal dated June 2003, the Revenue had filed an appeal before the CESTAT and waited patiently.
And after a wait of almost TEN years, the Division Bench heard the appeal and DISMISSED it by holding that the amount is "SMALL".
The facts - the Commissioner(A) reduced the penalty imposed on the appellant from Rs.17,500/- to Rs.3,000/- for delay in filing the returns and this is what Revenue was aggrieved with.
As mentioned, the story is over for the Revenue as the CESTAT upheld the order of the lower appellate authority.