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2009 (4) TMI 106 - AT - Service TaxPenalty under section 78 - The language of Section 78, clearly leads to one effect that, if penalty is imposable under the said Section, the same shall not be lesser than the duty quantum. The Hon’ble Supreme Court has held that in such a situation, no discretion is available with the authority on the quantum of penalty to be imposed - The quantum of penalty has to be equal to the duty amount.
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