https://www.taxtmi.com/caselaws?id=77546 A penalty under the Finance Act, 1994 could not be sustained where it was not proposed in the show cause notice, because the notice is the foundation of the proceedings and a new penalty cannot be introduced in revision under Section 84. On the facts stated, a Government undertaking had paid the tax with interest, the delay was explained, and no material showed deliberate evasion; therefore, the protection under Section 80 applied on account of reasonable cause. The penalty under Section 78 was thus unsustainable, while the restored penalty under Section 76 was not interfered with. en-us Wed, 03 Mar 2010 00:00:00 +0530 Thu, 23 Sep 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77546 A penalty under the Finance Act, 1994 could not be sustained where it was not proposed in the show cause notice, because the notice is the foundation of the proceedings and a new penalty cannot be introduced in revision under Section 84. On the facts stated, a Government undertaking had paid the tax with interest, the delay was explained, and no material showed deliberate evasion; therefore, the protection under Section 80 applied on account of reasonable cause. The penalty under Section 78 was thus unsustainable, while the restored penalty under Section 76 was not interfered with. Case-Laws Service Tax Wed, 03 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77546