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2011 (7) TMI 479 - AT - Service TaxPenalty - penalty cases of section 76 are covered by the overriding provision of section 80 of the Act. Burden to prove that there exists reasonable cause for invoking provision of section 80 of the Act - whether there exists reasonable cause to exonerate the appellant from levy of penalty, matter is remanded to the original authority and on all other aspects, adjudication is confirmed.
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