Gurgaon I vs Ms Bharti Teleport Ltd on 16 October, 2024
Further, we note that there are decisions of
the Tribunal i.e. Dish TV India Ltd (supra) and Sahara India TV
Network vs. CST, Mumbai-II - 2020 (3) TMI 84 CESTAT
MUMBAI, in which there have taken divergent views on this issue
and therefore, with the presence of these divergent views, the
assessee-respondent cannot be accused of any fraud or suppression.
It has been held that when there is a divergent view of the
department on the same issue, mala fide cannot be attributed to the
assessee-respondent as held in the cases cited supra.