https://www.taxtmi.com/caselaws?id=240231 The judge allowed the rectification application, absolving the applicant of suppression allegations and setting aside the penalty under Section 76 of the Finance Act, 1994. The rectification order corrected the erroneous penalty imposition based on the clarified interpretation of Section 73(3) requirements, emphasizing the absence of suppression allegations in the show-cause notice and the unjustified finding of suppression at the appellate stage. en-us Fri, 18 Oct 2013 00:00:00 +0530 Mon, 20 Feb 2017 17:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240231 The judge allowed the rectification application, absolving the applicant of suppression allegations and setting aside the penalty under Section 76 of the Finance Act, 1994. The rectification order corrected the erroneous penalty imposition based on the clarified interpretation of Section 73(3) requirements, emphasizing the absence of suppression allegations in the show-cause notice and the unjustified finding of suppression at the appellate stage. Case-Laws Service Tax Fri, 18 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240231