https://www.taxtmi.com/caselaws?id=371051 The High Court of Madras dismissed the civil miscellaneous appeals filed by the Revenue regarding the penalty imposed under Section 78 of the Finance Act, 1994. The Court held that the Department could not pursue the appeals due to monetary constraints outlined in a circular, resulting in the appeals being withdrawn. The substantial questions of law raised in the appeals were left open for further consideration, and the connected CMP was also dismissed. This judgment clarified the impact of the monetary limit set by the Board's circular on pursuing appeals in such cases. en-us Wed, 31 Oct 2018 00:00:00 +0530 Wed, 28 Nov 2018 08:36:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371051 The High Court of Madras dismissed the civil miscellaneous appeals filed by the Revenue regarding the penalty imposed under Section 78 of the Finance Act, 1994. The Court held that the Department could not pursue the appeals due to monetary constraints outlined in a circular, resulting in the appeals being withdrawn. The substantial questions of law raised in the appeals were left open for further consideration, and the connected CMP was also dismissed. This judgment clarified the impact of the monetary limit set by the Board's circular on pursuing appeals in such cases. Case-Laws Service Tax Wed, 31 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371051