Whether penalty is invokable if earlier assessee has received a favorable decision in its own case ?
Issue Favourable to Tax Payer ?:- yes
Held - We find that the demand stands raised and confirmed by invoking the longer period of limitation. The Tribunal in the case of CCE v. Satyam D.....
Issue Favourable to Tax Payer ?:- yes
Held - By applying the ratio of law declared in the above decision, we find that since the earlier decisions of the Tribunal were in favour o.....