https://www.taxtmi.com/caselaws?id=220500 The court allowed the petition, modifying the order to require the petitioner to deposit only 25% of the penalty under section 78 of the Act instead of the full amount directed by the Tribunal. The court quashed the order rejecting the modification application, set aside the dismissal of the appeal for non-compliance, and restored the appeal subject to the petitioner meeting the deposit requirements by a specified date. The court clarified that its decision was based on a prima facie opinion and did not indicate a stance on the merits of the case or the penalties imposed under the Act. The Tribunal was instructed to proceed with the case on its merits without being influenced by the court's order. en-us Wed, 10 Oct 2012 00:00:00 +0530 Tue, 11 Feb 2014 17:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220500 The court allowed the petition, modifying the order to require the petitioner to deposit only 25% of the penalty under section 78 of the Act instead of the full amount directed by the Tribunal. The court quashed the order rejecting the modification application, set aside the dismissal of the appeal for non-compliance, and restored the appeal subject to the petitioner meeting the deposit requirements by a specified date. The court clarified that its decision was based on a prima facie opinion and did not indicate a stance on the merits of the case or the penalties imposed under the Act. The Tribunal was instructed to proceed with the case on its merits without being influenced by the court's order. Case-Laws Service Tax Wed, 10 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220500