https://www.taxtmi.com/caselaws?id=4341 The Tribunal upheld the demand for duty and interest, rejecting the appellant company's claim that their activities were part of the manufacturing process. The penalty under Section 78 was reduced, while penalties under other sections were upheld. Penalties on the General Manager (Finance) and Company Secretary were set aside due to the lack of specific evidence of their involvement in the evasion. en-us Tue, 31 Jul 2007 00:00:00 +0530 Fri, 27 Jun 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4341 The Tribunal upheld the demand for duty and interest, rejecting the appellant company's claim that their activities were part of the manufacturing process. The penalty under Section 78 was reduced, while penalties under other sections were upheld. Penalties on the General Manager (Finance) and Company Secretary were set aside due to the lack of specific evidence of their involvement in the evasion. Case-Laws Service Tax Tue, 31 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4341