https://www.taxtmi.com/caselaws?id=75896 The Judicial Member set aside the Review Order imposing penalties under sections 76 and 78 of the Finance Act, 1994, finding that the penalties were unwarranted based on the facts and circumstances of the case. The Member emphasized that one should not face adversity in appeal or review when not exposed to such adversity in adjudication, citing the Tribunal judgment in Majestic Mobikes (P.) Ltd. As a result, the appellant's appeal was allowed, and the Review Order was deemed unsustainable. en-us Thu, 15 Oct 2009 00:00:00 +0530 Fri, 30 Jul 2010 16:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75896 The Judicial Member set aside the Review Order imposing penalties under sections 76 and 78 of the Finance Act, 1994, finding that the penalties were unwarranted based on the facts and circumstances of the case. The Member emphasized that one should not face adversity in appeal or review when not exposed to such adversity in adjudication, citing the Tribunal judgment in Majestic Mobikes (P.) Ltd. As a result, the appellant's appeal was allowed, and the Review Order was deemed unsustainable. Case-Laws Service Tax Thu, 15 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75896