https://www.taxtmi.com/caselaws?id=446278 Entitlement to the reduced penalty under the proviso to section 78 of the Finance Act, 1994 depended on proof that the tax demand, interest and penalty had been paid in time. The appellant claimed full compliance, but the record did not conclusively verify those assertions, and the Tribunal held that the relevant payments had to be checked by the original authority. In the absence of verified proof, no independent ground was shown to interfere with the confirmed demand or the remaining penalty, and the impugned order was upheld. en-us Thu, 09 Nov 2023 00:00:00 +0530 Wed, 29 Nov 2023 21:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446278 Entitlement to the reduced penalty under the proviso to section 78 of the Finance Act, 1994 depended on proof that the tax demand, interest and penalty had been paid in time. The appellant claimed full compliance, but the record did not conclusively verify those assertions, and the Tribunal held that the relevant payments had to be checked by the original authority. In the absence of verified proof, no independent ground was shown to interfere with the confirmed demand or the remaining penalty, and the impugned order was upheld. Case-Laws Service Tax Thu, 09 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446278