https://www.taxtmi.com/caselaws?id=427020 The Tribunal dismissed the appeals filed by the department, upholding the Commissioner (Appeals)'s decision to set aside the order imposing penalties on the respondents. The Tribunal agreed that penalties could not be imposed without providing an opportunity to respond to the show cause notice, especially considering the lack of allegations against the respondents in the notice they received. The absence of a valid show cause notice served as a crucial factor in the decision, leading to the dismissal of the appeals. en-us Mon, 29 Aug 2022 00:00:00 +0530 Wed, 31 Aug 2022 07:02:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427020 The Tribunal dismissed the appeals filed by the department, upholding the Commissioner (Appeals)'s decision to set aside the order imposing penalties on the respondents. The Tribunal agreed that penalties could not be imposed without providing an opportunity to respond to the show cause notice, especially considering the lack of allegations against the respondents in the notice they received. The absence of a valid show cause notice served as a crucial factor in the decision, leading to the dismissal of the appeals. Case-Laws Customs Mon, 29 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427020