https://www.taxtmi.com/caselaws?id=31452 An enhancement of penalty without prior notice was treated as prima facie vulnerable under Section 84 of the Finance Act, 1994 because the applicant had not been put to notice of the proposed increase. The absence of a show cause notice was viewed as a breach of natural justice, and this was sufficient to establish a prima facie case for waiver of pre-deposit. On that basis, the penalties were not required to be deposited pending appeal, and recovery was stayed until disposal of the appeal. en-us Fri, 20 Jun 2008 00:00:00 +0530 Fri, 14 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31452 An enhancement of penalty without prior notice was treated as prima facie vulnerable under Section 84 of the Finance Act, 1994 because the applicant had not been put to notice of the proposed increase. The absence of a show cause notice was viewed as a breach of natural justice, and this was sufficient to establish a prima facie case for waiver of pre-deposit. On that basis, the penalties were not required to be deposited pending appeal, and recovery was stayed until disposal of the appeal. Case-Laws Service Tax Fri, 20 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31452