https://www.taxtmi.com/caselaws?id=190664 The appeal was filed against an order confirming a demand and imposing penalties under Sections 76 & 78 of the Finance Act, 1994. The appellant argued for the waiver of penalties under Section 80 of the Act. The first appellate authority enhanced the demanded amount but did not consider the appellant's arguments for waiving penalties under Section 80. The appellate authority found that the appellant had discharged their tax liability to the best of their ability and had reasonable cause for not imposing penalties under Sections 76 & 78. Consequently, the appeal was allowed. en-us Tue, 03 Sep 2013 00:00:00 +0530 Tue, 21 Feb 2017 17:14:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190664 The appeal was filed against an order confirming a demand and imposing penalties under Sections 76 & 78 of the Finance Act, 1994. The appellant argued for the waiver of penalties under Section 80 of the Act. The first appellate authority enhanced the demanded amount but did not consider the appellant's arguments for waiving penalties under Section 80. The appellate authority found that the appellant had discharged their tax liability to the best of their ability and had reasonable cause for not imposing penalties under Sections 76 & 78. Consequently, the appeal was allowed. Case-Laws Service Tax Tue, 03 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190664