Inasmuch as a penalty under Section 78 is being sustained, there ...
Case Laws Service Tax
January 10, 2012
Inasmuch as a penalty under Section 78 is being sustained, there is no justification for restoring the penalty under Section 76 as sought for by the department. However, the Commissioner (Appeals) has clearly erred in reducing the penalty imposed by the original authority under Section 78 without any valid reasons..... - AT
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