https://www.taxtmi.com/caselaws?id=31576 The appeal was allowed by way of remand, with the Assistant Commissioner's order upheld by the Commissioner (Appeals) with modifications. The appellant's challenge focused on the quantum of penalty imposed. The Tribunal's direction to reconsider the penalty did not permit a harsher penalty. Failure to contest the earlier penalty decision rendered it final. The adjudicating authority was limited to imposing a penalty not exceeding Rs. 20,000 as per the remand order. The appellant was granted the right to seek a refund adjustment against the penalty, as directed by the Commissioner (Appeals). en-us Fri, 22 Aug 2008 00:00:00 +0530 Mon, 09 Feb 2009 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31576 The appeal was allowed by way of remand, with the Assistant Commissioner's order upheld by the Commissioner (Appeals) with modifications. The appellant's challenge focused on the quantum of penalty imposed. The Tribunal's direction to reconsider the penalty did not permit a harsher penalty. Failure to contest the earlier penalty decision rendered it final. The adjudicating authority was limited to imposing a penalty not exceeding Rs. 20,000 as per the remand order. The appellant was granted the right to seek a refund adjustment against the penalty, as directed by the Commissioner (Appeals). Case-Laws Service Tax Fri, 22 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31576