https://www.taxtmi.com/caselaws?id=325488 The Tribunal allowed the appeal, setting aside penalties imposed under specific sections, restricting penalty under section 78 to 25% of the duty demand, and directing proper appropriation of all payments made by the appellant. The Tribunal held that the appellant fulfilled their taxpayer obligations by paying due amounts and should benefit from Section 73(4A) provisions, emphasizing compliance with the Finance Act, 1994, and legal precedents. en-us Wed, 16 Mar 2016 00:00:00 +0530 Tue, 10 Jan 2017 14:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325488 The Tribunal allowed the appeal, setting aside penalties imposed under specific sections, restricting penalty under section 78 to 25% of the duty demand, and directing proper appropriation of all payments made by the appellant. The Tribunal held that the appellant fulfilled their taxpayer obligations by paying due amounts and should benefit from Section 73(4A) provisions, emphasizing compliance with the Finance Act, 1994, and legal precedents. Case-Laws Service Tax Wed, 16 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325488