https://www.taxtmi.com/caselaws?id=268370 The appeal by Malayalam Communication Ltd. against the revision order by the Commissioner of Central Excise and Customs, Thiruvananthapuram, under Section 84 of the Finance Act, 1994, resulted in the Commissioner's decision to not impose a penalty under Section 76 but uphold demands and penalties from the lower authority. The Commissioner's revision order was found unsustainable regarding the demand of interest and penalties under Section 77, but sustainable concerning the penalty under Section 76. The appellant's appeal before Commissioner (A) was deemed valid, granting Commissioner (A) the authority to decide on the issues under appeal. en-us Tue, 03 Nov 2015 00:00:00 +0530 Wed, 25 Nov 2015 09:49:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268370 The appeal by Malayalam Communication Ltd. against the revision order by the Commissioner of Central Excise and Customs, Thiruvananthapuram, under Section 84 of the Finance Act, 1994, resulted in the Commissioner's decision to not impose a penalty under Section 76 but uphold demands and penalties from the lower authority. The Commissioner's revision order was found unsustainable regarding the demand of interest and penalties under Section 77, but sustainable concerning the penalty under Section 76. The appellant's appeal before Commissioner (A) was deemed valid, granting Commissioner (A) the authority to decide on the issues under appeal. Case-Laws Service Tax Tue, 03 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268370