https://www.taxtmi.com/caselaws?id=268095 The Tribunal set aside the Reviewing authority's decision to impose penalties under Section 84 of the Finance Act, 1994, after the adjudicating authority had waived penalties under Section 80. The Tribunal emphasized that once the original authority decides not to impose penalties under Section 80 based on reasonable cause, the Reviewing authority cannot interfere unless there is evidence of fraud, collusion, or misstatement. Consequently, the appeal was allowed, and any consequential relief was directed according to law. en-us Tue, 20 Oct 2015 00:00:00 +0530 Fri, 20 Nov 2015 10:02:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268095 The Tribunal set aside the Reviewing authority's decision to impose penalties under Section 84 of the Finance Act, 1994, after the adjudicating authority had waived penalties under Section 80. The Tribunal emphasized that once the original authority decides not to impose penalties under Section 80 based on reasonable cause, the Reviewing authority cannot interfere unless there is evidence of fraud, collusion, or misstatement. Consequently, the appeal was allowed, and any consequential relief was directed according to law. Case-Laws Service Tax Tue, 20 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268095