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2012 (6) TMI 216 - CESTAT, AHMEDABADPenalty u/s 76 - short payment of tax of Rs 6306 - dispute regarding calculation - Held that:- Though original adjudicating authority has made a detailed verification of calculation, however appeal memorandum lacks the clarity. Therefore, having regard to the amount involved in the appeal which is very small, and financial hardships of assessee, penalty leviable u/s 76 is waived while demand of service tax and interest is upheld.
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