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2005 (4) TMI 324 - CESTAT, KOLKATAExtract: .......owledge of the procedure - Procedural lapse condonable - Penalty not imposable - Section 77 of Finance Act, 1994 - Rule 7 of Service Tax Rules, 1994 rdquo . The Appellant rsquo s case is also squarely covered by the aforesaid decision. 5. emsp Consequently, I set aside the impugned order and allow the appeal with consequential benefit to appellant.
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