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2007 (4) TMI 699 - AT - Central ExcisePenalty u/s 76 - payment of tax before issuance of SCN - Invocation of section 80 - Held that: - Ld. Commissioner (Appeals) has correctly invoked the provisions of section 80, as in this case it is on record that the respondent was not aware of the levy of service tax on services rendered by him - penalty not warranted - appeal dismissed - decided against Revenue.
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