https://www.taxtmi.com/caselaws?id=336352 The Tribunal allowed the appellant's appeal against the enhanced penalty of Rs. 43,819 imposed under Section 78 of the Finance Act, 1994. It held that the First Appellate Authority exceeded the scope of the proceedings by imposing the penalty without proper grounds, as it was not part of the initial show cause notice or appeal. The decision to impose the penalty under Section 78 was deemed inappropriate and beyond the authority of the First Appellate Authority. Consequently, the orders enhancing the penalty were set aside. en-us Thu, 28 Jul 2016 00:00:00 +0530 Tue, 20 Dec 2016 09:29:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336352 The Tribunal allowed the appellant's appeal against the enhanced penalty of Rs. 43,819 imposed under Section 78 of the Finance Act, 1994. It held that the First Appellate Authority exceeded the scope of the proceedings by imposing the penalty without proper grounds, as it was not part of the initial show cause notice or appeal. The decision to impose the penalty under Section 78 was deemed inappropriate and beyond the authority of the First Appellate Authority. Consequently, the orders enhancing the penalty were set aside. Case-Laws Service Tax Thu, 28 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336352