https://www.taxtmi.com/caselaws?id=345609 The Commissioner (Appeals) confirmed the demand and penalties under Sections 77 and 78, while deleting the penalty under Section 76. The Tribunal set aside the balance demand, remanding the matter to the Adjudicating Authority for redetermination after providing the appellant with an opportunity to be heard and present evidence. The Tribunal upheld penalties under Sections 77 and 78, directing the appellant to appear for a hearing. The appeal was partially allowed and remanded for further proceedings, emphasizing due process. The Tribunal conducted an ex-parte hearing due to the appellant's absence, ultimately remanding the matter for reconsideration and a fair review by the Adjudicating Authority. en-us Fri, 30 Jun 2017 00:00:00 +0530 Sat, 29 Jul 2017 10:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345609 The Commissioner (Appeals) confirmed the demand and penalties under Sections 77 and 78, while deleting the penalty under Section 76. The Tribunal set aside the balance demand, remanding the matter to the Adjudicating Authority for redetermination after providing the appellant with an opportunity to be heard and present evidence. The Tribunal upheld penalties under Sections 77 and 78, directing the appellant to appear for a hearing. The appeal was partially allowed and remanded for further proceedings, emphasizing due process. The Tribunal conducted an ex-parte hearing due to the appellant's absence, ultimately remanding the matter for reconsideration and a fair review by the Adjudicating Authority. Case-Laws Service Tax Fri, 30 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345609