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2007 (12) TMI 161 - CESTAT, NEW DELHICommissioner while imposing penalty have observed that the appellants had not adduced any reasonable cause for such failure to pay the tax before the adjudicating authority or before him and therefore, benefit of Section 80 cannot be granted - noticee was not aware of the levy of service tax on the consignment agent falling under the category of C&F agent, but got registered when came to know the levy of tax on them - failure on the part of noticee was not voluntarily – penalty is unsustainable
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