https://www.taxtmi.com/caselaws?id=218418 Penalty could not be sustained without first examining the original authority's finding that there was no intention to evade tax, because that finding was central to both the levy and the quantum of penalty. The appellate authority and the Tribunal failed to address the correctness of that finding or its legal effect. The High Court therefore declined to undertake factual scrutiny in a proceeding limited to a substantial question of law and remitted the matter to the Tribunal for fresh consideration in accordance with law. The challenge to the Tribunal's order was not finally decided on the merits. en-us Thu, 24 Nov 2011 00:00:00 +0530 Thu, 01 May 2014 17:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218418 Penalty could not be sustained without first examining the original authority's finding that there was no intention to evade tax, because that finding was central to both the levy and the quantum of penalty. The appellate authority and the Tribunal failed to address the correctness of that finding or its legal effect. The High Court therefore declined to undertake factual scrutiny in a proceeding limited to a substantial question of law and remitted the matter to the Tribunal for fresh consideration in accordance with law. The challenge to the Tribunal's order was not finally decided on the merits. Case-Laws Service Tax Thu, 24 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218418