https://www.taxtmi.com/caselaws?id=209994 The Appellate Tribunal CESTAT, Chennai, allowed the appeal by remanding the case for a decision on the merits, emphasizing a fair hearing for the assessees. The Tribunal set aside the dismissal of the appeal as time-barred, as the rectification application was disposed of after the appeal was filed, ensuring a proper consideration of the demand. While addressing penalty imposition under Sections 76 and 78 of the Finance Act, the Tribunal focused on procedural aspects rather than the substantive issues, indicating that the order passed was in accordance with the law. en-us Fri, 24 Jun 2011 00:00:00 +0530 Fri, 05 Jul 2013 16:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209994 The Appellate Tribunal CESTAT, Chennai, allowed the appeal by remanding the case for a decision on the merits, emphasizing a fair hearing for the assessees. The Tribunal set aside the dismissal of the appeal as time-barred, as the rectification application was disposed of after the appeal was filed, ensuring a proper consideration of the demand. While addressing penalty imposition under Sections 76 and 78 of the Finance Act, the Tribunal focused on procedural aspects rather than the substantive issues, indicating that the order passed was in accordance with the law. Case-Laws Service Tax Fri, 24 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209994