https://www.taxtmi.com/caselaws?id=350036 The appeal was disposed of with the contestation of penalty enhancements under Sections 77 and 78 of the Finance Act, 1994. The judgment provided a detailed analysis of the penalty impositions, ensuring that the penalties were rational, legal, and in accordance with the provisions of the law. The penalty enhancement under Section 77 was deemed unreasonable and set aside, emphasizing the importance of proportionality in penalty imposition. en-us Fri, 06 Oct 2017 00:00:00 +0530 Mon, 30 Oct 2017 08:31:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350036 The appeal was disposed of with the contestation of penalty enhancements under Sections 77 and 78 of the Finance Act, 1994. The judgment provided a detailed analysis of the penalty impositions, ensuring that the penalties were rational, legal, and in accordance with the provisions of the law. The penalty enhancement under Section 77 was deemed unreasonable and set aside, emphasizing the importance of proportionality in penalty imposition. Case-Laws Service Tax Fri, 06 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350036