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2015 (12) TMI 91 - HC - Service TaxValidity of Tribunal's order - Whether the Tribunal, while remitting the matter back, is right in law in giving a positive direction not to impose penalty on the 1st respondent, especially when the imposition of such penalty under Section 76 and 78 of Finance Act, 1994 is not only automatic but also mandatory - Held that:- Once the quantum, as to whether correct amount of duty has been paid and at what stage and its implication has been left to the discretion of the adjudicating authority, on remand, it is always open to the said authority to decide the question of penalty and it cannot be restricted by any direction that no penalty should be imposed. The Tribunal cannot take away the discretion of the authority to levy penalty if it is imposable according to law. - Matter remanded back - Decided in favour of Revenue.
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