https://www.taxtmi.com/caselaws?id=781481 CESTAT ALLAHABAD - AT held the show-cause notice was issued beyond the normal limitation under s.73 of the Finance Act, 1994 and the extended period could not be invoked, as there was no record of willful suppression or mis-declaration by the appellant. As the appellant, a State undertaking, had recorded the transactions in its books, penalties were rightly waived under s.80 and there was no merit in Revenue's challenge. The appellant's appeal was allowed. en-us Thu, 13 Nov 2025 00:00:00 +0530 Mon, 17 Nov 2025 08:36:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781481 CESTAT ALLAHABAD - AT held the show-cause notice was issued beyond the normal limitation under s.73 of the Finance Act, 1994 and the extended period could not be invoked, as there was no record of willful suppression or mis-declaration by the appellant. As the appellant, a State undertaking, had recorded the transactions in its books, penalties were rightly waived under s.80 and there was no merit in Revenue's challenge. The appellant's appeal was allowed. Case-Laws Service Tax Thu, 13 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781481