https://www.taxtmi.com/caselaws?id=203437 Where an assessee claims the benefit of Section 73 of the Finance Act, 1994 on the basis that tax and interest were paid before issue of the show cause notice, that contention must be examined on the facts before the original authority if it was not considered earlier. As the plea was raised for the first time before the Tribunal and had not been addressed by the lower authorities, the existing order could not be sustained without such consideration. The matter was therefore remanded to the original authority for fresh adjudication after hearing both sides. en-us Fri, 11 Mar 2011 00:00:00 +0530 Fri, 06 May 2011 16:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203437 Where an assessee claims the benefit of Section 73 of the Finance Act, 1994 on the basis that tax and interest were paid before issue of the show cause notice, that contention must be examined on the facts before the original authority if it was not considered earlier. As the plea was raised for the first time before the Tribunal and had not been addressed by the lower authorities, the existing order could not be sustained without such consideration. The matter was therefore remanded to the original authority for fresh adjudication after hearing both sides. Case-Laws Service Tax Fri, 11 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203437