https://www.taxtmi.com/caselaws?id=372089 The Tribunal dismissed the department's appeal against penalty imposition and interest under the Finance Act, 1994, emphasizing the lack of suppression of facts by the appellant and the time-barred nature of the demand. The appellant's challenge on duty amount confirmation, interest, and penalty imposition was successful due to their centralised registration history predating relevant rules and prior tax payments. The Tribunal allowed the appellant's appeal, concluding the demand was unsustainable without suppression, rendering interest and penalty unnecessary. en-us Tue, 03 Jul 2018 00:00:00 +0530 Tue, 18 Dec 2018 10:29:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372089 The Tribunal dismissed the department's appeal against penalty imposition and interest under the Finance Act, 1994, emphasizing the lack of suppression of facts by the appellant and the time-barred nature of the demand. The appellant's challenge on duty amount confirmation, interest, and penalty imposition was successful due to their centralised registration history predating relevant rules and prior tax payments. The Tribunal allowed the appellant's appeal, concluding the demand was unsustainable without suppression, rendering interest and penalty unnecessary. Case-Laws Service Tax Tue, 03 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372089