https://www.taxtmi.com/caselaws?id=210726 The court dismissed the appeal on the imposition of penalties under Sections 76 and 78, finding no substantial question of law. However, it partly allowed the writ petition, remanding the matter to the Adjudicating Authority to verify the petitioner-assessee's entitlement to the benefit of the first proviso to Section 78. The Adjudicating Authority was directed to consider whether the petitioner-assessee had discharged its tax liability in accordance with the first proviso to Section 78 and to grant the benefit if applicable. en-us Tue, 06 Jul 2010 00:00:00 +0530 Mon, 29 Sep 2014 14:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210726 The court dismissed the appeal on the imposition of penalties under Sections 76 and 78, finding no substantial question of law. However, it partly allowed the writ petition, remanding the matter to the Adjudicating Authority to verify the petitioner-assessee's entitlement to the benefit of the first proviso to Section 78. The Adjudicating Authority was directed to consider whether the petitioner-assessee had discharged its tax liability in accordance with the first proviso to Section 78 and to grant the benefit if applicable. Case-Laws Service Tax Tue, 06 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210726