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2011 (9) TMI 380 - AT - Service TaxPenalty under section 76 & 77 - 'transport of goods by road service'- Appelant contended that once the benefit of section 80 stands given to them for the purpose of imposition of penalty under section 78, the same benefit is required to be extended to penalties imposable under section 76 & 77 - the Tribunal in the case of Anil Kumar Yadav vs. CCE, Pondicherry [2011 -TMI - 202874 - CESTAT, CHENNAI] has held that once the provisions of section 80 are invoked, the lower authorities have no jurisdiction to impose penalty under section 76 & 77 ibid and to waive penalty under section 78. The penalty under all the said sections are required to be waived once reasonable cause has been held to be existing - Appeal disposed off accordingly.
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