https://www.taxtmi.com/caselaws?id=210014 Reduction of penalty by the Commissioner (Appeals) was found unsustainable because the appellate order did not specify whether the relief related to penalty under Sections 76 or 78 of the Finance Act, 1994, and did not address the mandatory penalty principles referred to from Section 11AC of the Central Excise Act, 1944. The lack of a clear statutory basis left the order insufficient for appellate scrutiny. The matter was remanded to the Commissioner (Appeals) for fresh consideration after dealing with the Revenue's grounds and hearing both sides. en-us Tue, 21 Jun 2011 00:00:00 +0530 Fri, 05 Jul 2013 11:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210014 Reduction of penalty by the Commissioner (Appeals) was found unsustainable because the appellate order did not specify whether the relief related to penalty under Sections 76 or 78 of the Finance Act, 1994, and did not address the mandatory penalty principles referred to from Section 11AC of the Central Excise Act, 1944. The lack of a clear statutory basis left the order insufficient for appellate scrutiny. The matter was remanded to the Commissioner (Appeals) for fresh consideration after dealing with the Revenue's grounds and hearing both sides. Case-Laws Service Tax Tue, 21 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210014