Failure to Specify Tax Amount and Penalties Leads to Remand for Clarification

The lower appellate authority failed to specify the tax amount and penalties under different sections of the Finance Act, 1994. The case is remanded to the original authority for clarification. The Department's appeal is granted for remand.

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The lower appellate authority did not quantify the tax amount to be paid by the respondents and did not separate the penalties under different sections of the Finance Act, 1994. The case is remanded to the original authority for these actions. Department's appeal allowed for remand.

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