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2011 (10) TMI 75 - CESTAT, NEW DELHIPenalty under Section 76 & 78 - Appellant contended that service tax has been paid but the appellant is facing penalty under Section 76 & 78 of the Finance Act, 1994 - Neither the Adjudicating Authority nor the Appellate Authority has found presence of essential element of Section 78 & 76 - Held that In absence of mala fide of the appellant penalty under Section 78 shall not surviv - Considering the prayer of the appellant matter is sent back to the Adjudicating Authority to consider prayer of the appellant under Section 80 of Finance Act, 1994 - decided in favour of applicant
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