https://www.taxtmi.com/caselaws?id=267805 The Tribunal allowed the appellant to raise the Section 73(3) plea before the Ld. Commissioner (Appeals) for reconsideration of the penalty under Section 76, emphasizing procedural fairness. The impugned order was adjusted to address this new argument, ensuring a fair hearing opportunity for the appellant. en-us Fri, 04 Sep 2015 00:00:00 +0530 Sat, 14 Nov 2015 12:19:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267805 The Tribunal allowed the appellant to raise the Section 73(3) plea before the Ld. Commissioner (Appeals) for reconsideration of the penalty under Section 76, emphasizing procedural fairness. The impugned order was adjusted to address this new argument, ensuring a fair hearing opportunity for the appellant. Case-Laws Service Tax Fri, 04 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267805