https://www.taxtmi.com/caselaws?id=333438 The Tribunal set aside the penalty imposed under Section 78 of the Finance Act, 1994, in a case involving default in duty payment for different periods. While upholding the penalty under Section 77, the Tribunal found that the appellant's voluntary duty payment before the show-cause notice did not warrant penalty imposition under Section 78. Drawing a distinction from a High Court decision, the Tribunal concluded that the circumstances in the present case did not demonstrate intentional non-payment or evasion of duty, leading to the partial allowance of the appeals regarding penalty imposition. en-us Tue, 27 Sep 2016 00:00:00 +0530 Wed, 11 Jan 2017 12:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333438 The Tribunal set aside the penalty imposed under Section 78 of the Finance Act, 1994, in a case involving default in duty payment for different periods. While upholding the penalty under Section 77, the Tribunal found that the appellant's voluntary duty payment before the show-cause notice did not warrant penalty imposition under Section 78. Drawing a distinction from a High Court decision, the Tribunal concluded that the circumstances in the present case did not demonstrate intentional non-payment or evasion of duty, leading to the partial allowance of the appeals regarding penalty imposition. Case-Laws Service Tax Tue, 27 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333438