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2015 (10) TMI 2097 - AT - Service TaxImposition of Penalty under Section 76 of Finance Act, 1994 – Revenue contends that ld. Appellate Commissioner erred in dropping penalty under Section 76 – Held That:- There is discretion in the adjudicating to eschew levy of penalty under Section 76 where penalty under Section 78 is imposed – Decided against the Revenue.
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