https://www.taxtmi.com/caselaws?id=268539 The tribunal upheld the demand under Rule 6(3)(b) of CCR, 2004, due to suppressed facts regarding trading activity. However, it set aside the penalty under Section 78 for early credit availment, citing prompt rectification and lack of malafide intent. en-us Fri, 23 Jan 2015 00:00:00 +0530 Fri, 27 Nov 2015 13:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268539 The tribunal upheld the demand under Rule 6(3)(b) of CCR, 2004, due to suppressed facts regarding trading activity. However, it set aside the penalty under Section 78 for early credit availment, citing prompt rectification and lack of malafide intent. Case-Laws Service Tax Fri, 23 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268539