https://www.taxtmi.com/caselaws?id=216928 The tribunal set aside the Commissioner's decision and ruled in favor of the appellant, emphasizing that penalties should align with the legal provisions in effect at the time of the offense. The penalty under Section 76 of the Finance Act was reverted to the original rate of Rs. 100 per day for the relevant period, as the Commissioner exceeded the penalty provisions applicable during that time. The appellant was granted any necessary consequential relief. en-us Wed, 29 Feb 2012 00:00:00 +0530 Thu, 22 Aug 2013 11:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216928 The tribunal set aside the Commissioner's decision and ruled in favor of the appellant, emphasizing that penalties should align with the legal provisions in effect at the time of the offense. The penalty under Section 76 of the Finance Act was reverted to the original rate of Rs. 100 per day for the relevant period, as the Commissioner exceeded the penalty provisions applicable during that time. The appellant was granted any necessary consequential relief. Case-Laws Service Tax Wed, 29 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216928