https://www.taxtmi.com/caselaws?id=210227 The appellant was granted the opportunity to pay a reduced penalty of Rs.26,492.50 within 30 days, as the original authority and Commissioner (Appeals) did not offer this option initially. Failure to comply would result in reverting to the original penalty amount of Rs.1,05,970. The judgment was based on the appellant's entitlement to pay a reduced penalty under Section 78 of the Finance Act, as per a decision of the Hon'ble High Court of Delhi. en-us Thu, 30 Jun 2011 00:00:00 +0530 Fri, 23 Nov 2012 16:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210227 The appellant was granted the opportunity to pay a reduced penalty of Rs.26,492.50 within 30 days, as the original authority and Commissioner (Appeals) did not offer this option initially. Failure to comply would result in reverting to the original penalty amount of Rs.1,05,970. The judgment was based on the appellant's entitlement to pay a reduced penalty under Section 78 of the Finance Act, as per a decision of the Hon'ble High Court of Delhi. Case-Laws Service Tax Thu, 30 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210227