https://www.taxtmi.com/caselaws?id=213675 The Tribunal remanded the case to the original authority for a fair hearing on the leviability of penalties under Sections 76 and 78 of the Finance Act, 1994 independently. It emphasized the requirement for separate penalties for different contraventions and the necessity of considering any reasonable cause that could impact penalty imposition. The Tribunal highlighted errors in the imposition and reduction of penalties, particularly the imposition of a composite penalty where each contravention should attract a separate penalty. The matter was remanded for proper evaluation and a reasoned order. en-us Tue, 31 May 2011 00:00:00 +0530 Fri, 13 Apr 2012 18:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213675 The Tribunal remanded the case to the original authority for a fair hearing on the leviability of penalties under Sections 76 and 78 of the Finance Act, 1994 independently. It emphasized the requirement for separate penalties for different contraventions and the necessity of considering any reasonable cause that could impact penalty imposition. The Tribunal highlighted errors in the imposition and reduction of penalties, particularly the imposition of a composite penalty where each contravention should attract a separate penalty. The matter was remanded for proper evaluation and a reasoned order. Case-Laws Service Tax Tue, 31 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213675