https://www.taxtmi.com/caselaws?id=364704 The Tribunal allowed the appeal, setting aside the order of the Commissioner (Appeals) that imposed duty, interest, and enhanced penalties. The Tribunal emphasized that the appellant's actions did not warrant the extended period of limitation or the imposition of penalties under Sections 77 and 78 of the Finance Act, 1994. The judgment underscored the importance of distinguishing between genuine mistakes and deliberate evasion in tax matters. The appeal was allowed, and the order passed by the Commissioner (Appeals) imposing duty, interest, and penalty was set aside. en-us Thu, 26 Jul 2018 00:00:00 +0530 Fri, 06 Mar 2020 11:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364704 The Tribunal allowed the appeal, setting aside the order of the Commissioner (Appeals) that imposed duty, interest, and enhanced penalties. The Tribunal emphasized that the appellant's actions did not warrant the extended period of limitation or the imposition of penalties under Sections 77 and 78 of the Finance Act, 1994. The judgment underscored the importance of distinguishing between genuine mistakes and deliberate evasion in tax matters. The appeal was allowed, and the order passed by the Commissioner (Appeals) imposing duty, interest, and penalty was set aside. Case-Laws Service Tax Thu, 26 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364704