https://www.taxtmi.com/caselaws?id=335898 The appellant successfully challenged the equal penalty imposed under Section 78 of the Finance Act, 1994. The adjudicating authority found no deliberate intent to evade payment of duty, considering the appellant's financial difficulties and health issues that led to delayed payments. Citing relevant precedents, the Tribunal emphasized that penalties should not be imposed in cases of non-payment due to financial constraints. The penalties were deemed unwarranted as the appellant had made significant payments before the show-cause notice, leading to the unsustainable imposition of penalties. The appeal was allowed, granting appropriate reliefs to the appellant. en-us Fri, 28 Oct 2016 00:00:00 +0530 Mon, 12 Dec 2016 18:21:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335898 The appellant successfully challenged the equal penalty imposed under Section 78 of the Finance Act, 1994. The adjudicating authority found no deliberate intent to evade payment of duty, considering the appellant's financial difficulties and health issues that led to delayed payments. Citing relevant precedents, the Tribunal emphasized that penalties should not be imposed in cases of non-payment due to financial constraints. The penalties were deemed unwarranted as the appellant had made significant payments before the show-cause notice, leading to the unsustainable imposition of penalties. The appeal was allowed, granting appropriate reliefs to the appellant. Case-Laws Service Tax Fri, 28 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335898