https://www.taxtmi.com/caselaws?id=204756 The Tribunal allowed the appeal, quashing the enhancement of penalty under section 78 of the Finance Act, 1994, from Rs. 1,42,550 to Rs. 1,95,328. The Commissioner was found unjustified in enhancing the penalty as the sustainability of the penalty under section 78 was already being considered by the Commissioner (Appeals). The original penalty amount of Rs. 1,42,550 was reinstated. en-us Mon, 31 Jan 2011 00:00:00 +0530 Thu, 22 Dec 2011 12:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204756 The Tribunal allowed the appeal, quashing the enhancement of penalty under section 78 of the Finance Act, 1994, from Rs. 1,42,550 to Rs. 1,95,328. The Commissioner was found unjustified in enhancing the penalty as the sustainability of the penalty under section 78 was already being considered by the Commissioner (Appeals). The original penalty amount of Rs. 1,42,550 was reinstated. Case-Laws Service Tax Mon, 31 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204756