https://www.taxtmi.com/caselaws?id=271405 The Tribunal rejected the appeal against the primary order but allowed the appeal against the addendum, setting it aside. The Tribunal held that the penalty could not be imposed without notice to the appellant, emphasizing the principle of functus officio. The Departmental Representative also acknowledged the procedural error in imposing the penalty through the addendum. Consequently, the Tribunal disposed of the appeal in favor of the appellant-assessee, setting aside the addendum imposing penalty. en-us Thu, 03 Sep 2015 00:00:00 +0530 Thu, 04 Feb 2016 10:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271405 The Tribunal rejected the appeal against the primary order but allowed the appeal against the addendum, setting it aside. The Tribunal held that the penalty could not be imposed without notice to the appellant, emphasizing the principle of functus officio. The Departmental Representative also acknowledged the procedural error in imposing the penalty through the addendum. Consequently, the Tribunal disposed of the appeal in favor of the appellant-assessee, setting aside the addendum imposing penalty. Case-Laws Service Tax Thu, 03 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271405