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![Penalty u/s. 114A imposable only for person who is liable to pay Duty or Interest under section 28: CESTAT [Read Order] Penalty u/s. 114A imposable only for person who is liable to pay Duty or Interest under section 28: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Penalty-pay-Duty-Interest-CESTAT-taxscan.jpg)
Penalty u/s. 114A imposable only for person who is liable to pay Duty or Interest under section 28: CESTAT [Read Order]
The Mumbai bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that the penalty under section 114A of the Income...