https://www.taxtmi.com/caselaws?id=270506 The tribunal set aside the impugned review order imposing a penalty under Section 76 of the Finance Act 1994, citing the doctrine of merger. As the original order had been remanded, the tribunal found the penalty unnecessary. The review order was consequently set aside, and the appeal disposed of accordingly, emphasizing the application of legal principles in reviewing orders and the impact of appellate proceedings on subsequent actions by the adjudicating authority. en-us Thu, 13 Aug 2015 00:00:00 +0530 Fri, 08 Jan 2016 08:04:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270506 The tribunal set aside the impugned review order imposing a penalty under Section 76 of the Finance Act 1994, citing the doctrine of merger. As the original order had been remanded, the tribunal found the penalty unnecessary. The review order was consequently set aside, and the appeal disposed of accordingly, emphasizing the application of legal principles in reviewing orders and the impact of appellate proceedings on subsequent actions by the adjudicating authority. Case-Laws Service Tax Thu, 13 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270506