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2014 (4) TMI 596 - KARNATAKA HIGH COURTPenalty u/s 78 - Tribunal without exercising jurisdiction u/s 80 reduced penalty to 25% - Held that:- When the duty and penalty is paid even before an order passed by the adjudicating authority the second proviso applies and the penalty payable is only 25%. Therefore, the contention of the Revenue that the authority has no jurisdiction to reduce the penalty to 25% is ex facie illegal and contrary to the statutory provision. In that view of the matter, there is no merit in this appeal - Decided against Revenue.
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