https://www.taxtmi.com/caselaws?id=264317 The Tribunal confirmed that the appellant was entitled to the benefit of Section 80 of the Finance Act, 1994, and vacated the penalty imposed under Section 78. However, there was an error in not addressing the penalty under Section 76. Upon rectification, it was clarified that the penalty under Section 76 should also be vacated. The judgment allowed the appeal, setting aside the order that did not extend the benefit of Section 80 to the penalty under Section 76, resulting in the appellant's successful appeal with no additional costs incurred. en-us Fri, 29 Aug 2014 00:00:00 +0530 Tue, 22 Sep 2015 16:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264317 The Tribunal confirmed that the appellant was entitled to the benefit of Section 80 of the Finance Act, 1994, and vacated the penalty imposed under Section 78. However, there was an error in not addressing the penalty under Section 76. Upon rectification, it was clarified that the penalty under Section 76 should also be vacated. The judgment allowed the appeal, setting aside the order that did not extend the benefit of Section 80 to the penalty under Section 76, resulting in the appellant's successful appeal with no additional costs incurred. Case-Laws Service Tax Fri, 29 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264317