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![Penalty u/s 78 of Finance Act Not Invokable in Absence of Invocation of Extended Limitation Period: CESTAT [Read Order] Penalty u/s 78 of Finance Act Not Invokable in Absence of Invocation of Extended Limitation Period: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Penalty-Finance-Act-Absence-of-Invocation-Limitation-Period-CESTAT-taxscan.jpg)
Penalty u/s 78 of Finance Act Not Invokable in Absence of Invocation of Extended Limitation Period: CESTAT [Read Order]
The Chandigarh Bench of Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) has held that the penalty under section 78 of the Finance Act,...