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2013 (7) TMI 487 - CESTAT NEW DELHIWaiver of penalty u/s 80 - liability of service tax and a penalty u/s 78 - Held that:- It is fit case for invocation of extended period as well as imposition of penalty under section 78 - section 83A only provides monetary limit for imposition of penalty and it has nothing to do with imposition of penalty – no force in the contention of the appellant that the penalty should not be levied on them since they have deposited service tax but interest has been deposited later on - CBEC’s Circular No. 137/167/2006-CX.4 relied upon by the CESTAT clearly supports the contention of the department wherein the provisions of Section 73 have been discussed - Assesse had not been able to conclusively prove that the material facts were in the notice of the department even prior to conduct of audit – appeal decided against assessee.
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