https://www.taxtmi.com/caselaws?id=248997 The Tribunal partially allowed the appeal, setting aside the penalty under Section 76 of the Finance Act, 1994, and confirming the payment of the differential interest amount. The decision emphasized compliance with statutory provisions and fair application of penalties and interest liabilities, aligning with previous decisions favoring assessees in similar situations. en-us Fri, 20 Jun 2014 00:00:00 +0530 Tue, 01 Jul 2014 11:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248997 The Tribunal partially allowed the appeal, setting aside the penalty under Section 76 of the Finance Act, 1994, and confirming the payment of the differential interest amount. The decision emphasized compliance with statutory provisions and fair application of penalties and interest liabilities, aligning with previous decisions favoring assessees in similar situations. Case-Laws Service Tax Fri, 20 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248997