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2014 (7) TMI 977 - AT - Service TaxWaiver of penalty u/s 80 - penalty u/s 77 - penalty under Section 76 & 78 were waived already - Assessee already paid tax but amount was not appropriated - Held that:- merely because the Commissioner did not appropriate the amount, it cannot be said that the amount has not been realized by the Government or has not gone into consolidated fund of Government of India - if an assessee is able to show that he has paid the amount into Government treasury and produces copies of the challans and in the absence of a finding to the contrary taking a view that challans are forged or bogus or refund has been claimed subsequently and received, in such cases we have to take a view that assessee has paid the amount whether it is appropriated by the adjudicating authority or not - what is required to be shown is that the amount has been paid and just because an appropriation has not been made and an officer fails to do this, we cannot take a view against the assessee especially in the absence of an appeal filed by the Revenue - Decided in favour of assessee.
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