https://www.taxtmi.com/caselaws?id=30790 The Tribunal allowed most appeals challenging the enhancement of penalties by the Commissioner under Section 84 of the Finance Act, 1994. In cases where duty was paid before the issuance of Show Cause Notices, penalties were either set aside or reduced, emphasizing voluntary compliance and genuine ignorance of tax liability. The Tribunal highlighted the importance of proportionality in penalties and encouraged voluntary compliance, ultimately reducing or setting aside penalties where appropriate. en-us Fri, 30 May 2008 00:00:00 +0530 Mon, 21 Apr 2014 16:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30790 The Tribunal allowed most appeals challenging the enhancement of penalties by the Commissioner under Section 84 of the Finance Act, 1994. In cases where duty was paid before the issuance of Show Cause Notices, penalties were either set aside or reduced, emphasizing voluntary compliance and genuine ignorance of tax liability. The Tribunal highlighted the importance of proportionality in penalties and encouraged voluntary compliance, ultimately reducing or setting aside penalties where appropriate. Case-Laws Service Tax Fri, 30 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30790