https://www.taxtmi.com/caselaws?id=341465 The Revisionary Authority exceeded its power by imposing a penalty under Section 78 of the Finance Act, 1994, as it was not proposed in the initial show cause notice. The court held that no authority could go beyond the scope of the notice, leading to the penalty imposition being deemed illegal and set aside. The appellant's appeal was allowed with any consequential relief that may follow. en-us Fri, 09 Sep 2016 00:00:00 +0530 Mon, 10 Apr 2017 10:22:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341465 The Revisionary Authority exceeded its power by imposing a penalty under Section 78 of the Finance Act, 1994, as it was not proposed in the initial show cause notice. The court held that no authority could go beyond the scope of the notice, leading to the penalty imposition being deemed illegal and set aside. The appellant's appeal was allowed with any consequential relief that may follow. Case-Laws Service Tax Fri, 09 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341465