https://www.taxtmi.com/caselaws?id=165 CESTAT held the statutory penalty under s.76 must be imposed at not less than Rs.100 per day (up to Rs.200 per day) for continuous failure, answering the reference in favour of the Revenue. However, on the facts the manufacturer/contractor had bona fide doubt and cooperated with authorities; therefore s.80 relief applied. Consequentially the Tribunal waived penalties under ss.76 and 77 and allowed the appeal to that extent. en-us Mon, 18 Oct 2004 00:00:00 +0530 Tue, 23 Sep 2025 14:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165 CESTAT held the statutory penalty under s.76 must be imposed at not less than Rs.100 per day (up to Rs.200 per day) for continuous failure, answering the reference in favour of the Revenue. However, on the facts the manufacturer/contractor had bona fide doubt and cooperated with authorities; therefore s.80 relief applied. Consequentially the Tribunal waived penalties under ss.76 and 77 and allowed the appeal to that extent. Case-Laws Service Tax Mon, 18 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165