https://www.taxtmi.com/caselaws?id=30862 The Tribunal set aside the Commissioner's penalty imposition under Section 76 of the Finance Act, 1944 on the Appellant, engaged in manufacturing engineering goods. The Commissioner failed to consider the Appellant's submissions and the case's facts before imposing the penalty of Rs.1,35,000. The Tribunal referred to precedents and emphasized the importance of considering submissions in penalty cases. The order was deemed unsustainable, leading to a remand for a fresh decision by the Commissioner after considering the Appellant's arguments. The appeal was allowed for remand. en-us Fri, 18 Jul 2008 00:00:00 +0530 Tue, 21 Apr 2009 13:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30862 The Tribunal set aside the Commissioner's penalty imposition under Section 76 of the Finance Act, 1944 on the Appellant, engaged in manufacturing engineering goods. The Commissioner failed to consider the Appellant's submissions and the case's facts before imposing the penalty of Rs.1,35,000. The Tribunal referred to precedents and emphasized the importance of considering submissions in penalty cases. The order was deemed unsustainable, leading to a remand for a fresh decision by the Commissioner after considering the Appellant's arguments. The appeal was allowed for remand. Case-Laws Service Tax Fri, 18 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30862