https://www.taxtmi.com/caselaws?id=776 The appeal filed by the Revenue against the order-in-appeal passed by the Commissioner (Appeals) was dismissed by the Appellate Tribunal CESTAT, New Delhi. The Tribunal upheld the Commissioner's decision to consider the time-barred demand under Section 73(1)(a) and include the tax accrual for April 1996 in the order. The Tribunal also accepted the interpretation that the silence on penalty imposition under Sections 76 and 78 did not warrant interference with the original order. en-us Fri, 30 Dec 2005 00:00:00 +0530 Sun, 13 Apr 2008 17:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776 The appeal filed by the Revenue against the order-in-appeal passed by the Commissioner (Appeals) was dismissed by the Appellate Tribunal CESTAT, New Delhi. The Tribunal upheld the Commissioner's decision to consider the time-barred demand under Section 73(1)(a) and include the tax accrual for April 1996 in the order. The Tribunal also accepted the interpretation that the silence on penalty imposition under Sections 76 and 78 did not warrant interference with the original order. Case-Laws Service Tax Fri, 30 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776