https://www.taxtmi.com/caselaws?id=271367 The appeals filed by the appellant were allowed to the extent that the appellant was given the option to pay a 25% reduced penalty under Section 78, provided all dues and the reduced penalty are paid within one month from the date of receipt of the order. The Tribunal upheld the simultaneous imposition of penalties under Sections 76 and 78, as the show cause notice was issued before the relevant amendment. The order-in-Revision by the Commissioner was deemed valid since the issue of the Section 76 penalty was not pending before the Commissioner (Appeals), making Section 84(4) inapplicable. en-us Fri, 20 Nov 2015 00:00:00 +0530 Wed, 03 Feb 2016 06:50:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271367 The appeals filed by the appellant were allowed to the extent that the appellant was given the option to pay a 25% reduced penalty under Section 78, provided all dues and the reduced penalty are paid within one month from the date of receipt of the order. The Tribunal upheld the simultaneous imposition of penalties under Sections 76 and 78, as the show cause notice was issued before the relevant amendment. The order-in-Revision by the Commissioner was deemed valid since the issue of the Section 76 penalty was not pending before the Commissioner (Appeals), making Section 84(4) inapplicable. Case-Laws Service Tax Fri, 20 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271367