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2005 (8) TMI 693 - CESTAT KOLKATAExtract: .......ion. The penalty under Sections 76 & 77 of Finance Act, 1994 is not mandatory. The present case is squarely covered by the case of Top Detective and Security Services Pvt. Ltd. referred to above. I do not find any infirmity in the order of the Commissioner (Appeals). The appeals filed by the Revenue have no force. Consequently, it is dismissed.
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