https://www.taxtmi.com/caselaws?id=447170 Review jurisdiction is limited to an error apparent on the face of the record, discovery of new and important material, or a comparable sufficient reason, and later-produced correspondence may justify reconsideration where an earlier order proceeded on a faulty factual premise. In service tax penalty matters, prior payment of tax and interest before the show-cause notice, uncertainty about the basis for alleging suppression, and the practical need for finality may support interference with the penalty. In these circumstances, the penalty was reduced and replaced by a lump-sum settlement, bringing the dispute to a close on payment. en-us Thu, 14 Dec 2023 00:00:00 +0530 Thu, 08 Jan 2026 14:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447170 Review jurisdiction is limited to an error apparent on the face of the record, discovery of new and important material, or a comparable sufficient reason, and later-produced correspondence may justify reconsideration where an earlier order proceeded on a faulty factual premise. In service tax penalty matters, prior payment of tax and interest before the show-cause notice, uncertainty about the basis for alleging suppression, and the practical need for finality may support interference with the penalty. In these circumstances, the penalty was reduced and replaced by a lump-sum settlement, bringing the dispute to a close on payment. Case-Laws Service Tax Thu, 14 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447170