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    <title>Penalty u/s 78 Invalid Without Demand Raised and Determined u/s 73(1) by Adjudicating Authority.</title>
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    <description>Penalty u/s 78 - Without the raising of the demand u/s 73(1) ibid and its determination by the adjudicating authority, the penalty u/s 78 of the Act is not sustainable. - AT</description>
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      <description>Penalty u/s 78 - Without the raising of the demand u/s 73(1) ibid and its determination by the adjudicating authority, the penalty u/s 78 of the Act is not sustainable. - AT</description>
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