2017 (4) TMI 435

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..... the FA, 1994 - Held that: - The said SCN was never reviewed, therefore, no authority can go beyond the SCN dated 21-2-2007. Admittedly, the Revisionary Authority has gone beyond the allegation of the SCN dated 21-2-2007 - the order of Revisionary Authority to impose penalty on the appellant u/s 78 of the FA, 1994 is illegal - appeal allowed - decided in favor of appellant. - ST/60030/2016 - Final .....

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..... notice to the appellant to impose penalty under Section 78 of the Finance Act, 1994. Thereafter, the matter was adjudicated by the ld. Commissioner who imposed the penalty under Section 78 of the Finance Act, 1994 on the appellant. Aggrieved from the said order, the appellant is before me. 3. The ld. Counsel for the appellant is submits that initially in the show cause notice, there was no prop .....

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..... bmissions. 6. I have gone through the initially issued show cause notice dated 21-2-2007 wherein they were charged against the appellant that they have contravened the provision of Section 78 of the Finance Act, 1994 but there was no proposal to impose penalty Section 78 of the Finance Act, 1994 against the appellant. The said show cause notice was never reviewed, therefore, no authority can go .....

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