https://www.taxtmi.com/caselaws?id=261349 The Appellate Tribunal CESTAT Ahmedabad restored an appeal dismissed for non-prosecution after finding sufficient reason to recall the order. The Tribunal set aside penalties imposed under Sections 76 & 78 of the Finance Act, 1994, in favor of the Appellant. The Appellant's challenge to the levy of tax before the High Court and the obtained injunction indicated a prima facie case in their favor, leading to the Tribunal invoking Section 80 of the Act to annul the penalties. The appeal was allowed, modifying the impugned order in favor of the Appellant based on legal arguments presented. en-us Thu, 16 Apr 2015 00:00:00 +0530 Thu, 09 Jul 2015 10:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261349 The Appellate Tribunal CESTAT Ahmedabad restored an appeal dismissed for non-prosecution after finding sufficient reason to recall the order. The Tribunal set aside penalties imposed under Sections 76 & 78 of the Finance Act, 1994, in favor of the Appellant. The Appellant's challenge to the levy of tax before the High Court and the obtained injunction indicated a prima facie case in their favor, leading to the Tribunal invoking Section 80 of the Act to annul the penalties. The appeal was allowed, modifying the impugned order in favor of the Appellant based on legal arguments presented. Case-Laws Service Tax Thu, 16 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261349