https://www.taxtmi.com/caselaws?id=2445 Penalty under Section 76 must be examined together with the assessee's plea of reasonable cause under Section 80, because that plea can affect the very imposition of penalty. Where the lower authority does not consider whether reasonable cause is established, the penalty decision is incomplete and requires fresh consideration. The discussion also notes the need to distinguish the penalty provisions and to apply relevant judicial guidance when redeciding the issue. en-us Mon, 21 May 2007 00:00:00 +0530 Mon, 30 Jun 2008 16:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2445 Penalty under Section 76 must be examined together with the assessee's plea of reasonable cause under Section 80, because that plea can affect the very imposition of penalty. Where the lower authority does not consider whether reasonable cause is established, the penalty decision is incomplete and requires fresh consideration. The discussion also notes the need to distinguish the penalty provisions and to apply relevant judicial guidance when redeciding the issue. Case-Laws Service Tax Mon, 21 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2445