https://www.taxtmi.com/caselaws?id=254445 The appeal by the Revenue against the non-imposition of penalties under Section 76 of the Finance Act, 1994 was allowed by the Appellate Tribunal CESTAT AHMEDABAD. The Tribunal found errors in not imposing penalties under Section 76 as the show cause notice was issued before the amendment to Section 78, allowing penalties under either section. Consequently, the orders of the Lower Authorities were set aside, and penalties under Section 76 were imposed in this case. en-us Fri, 21 Feb 2014 00:00:00 +0530 Mon, 22 Dec 2014 10:16:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254445 The appeal by the Revenue against the non-imposition of penalties under Section 76 of the Finance Act, 1994 was allowed by the Appellate Tribunal CESTAT AHMEDABAD. The Tribunal found errors in not imposing penalties under Section 76 as the show cause notice was issued before the amendment to Section 78, allowing penalties under either section. Consequently, the orders of the Lower Authorities were set aside, and penalties under Section 76 were imposed in this case. Case-Laws Service Tax Fri, 21 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254445