https://www.taxtmi.com/caselaws?id=388589 The High Court of Madras addressed the appeal filed by the Revenue against the order of the Customs Excise and Service Tax Appellate Tribunal, focusing on substantial questions of law. The interpretation of Section 80 of the Finance Act 1994 regarding penalty waiver and the respondent's status as a small-time entrepreneur were key issues. The Court dismissed the appeal as it did not meet the revised monetary limit set by the Central Board of Indirect Taxes and Customs, resulting in no costs awarded and the connected petitions being closed. en-us Fri, 04 Oct 2019 00:00:00 +0530 Tue, 19 Nov 2019 11:37:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388589 The High Court of Madras addressed the appeal filed by the Revenue against the order of the Customs Excise and Service Tax Appellate Tribunal, focusing on substantial questions of law. The interpretation of Section 80 of the Finance Act 1994 regarding penalty waiver and the respondent's status as a small-time entrepreneur were key issues. The Court dismissed the appeal as it did not meet the revised monetary limit set by the Central Board of Indirect Taxes and Customs, resulting in no costs awarded and the connected petitions being closed. Case-Laws Service Tax Fri, 04 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388589