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2008 (2) TMI 274 - CESTAT MUMBAIRevenue’s grievance is that the Commissioner (Appeal) does not have any power to reduce the penalty imposed u/s 76 - Commissioner (Appeals) while reducing the penalty has invoked the Provisions of Section 80 - It is seen from records that the Commissioner (Appeals) has held that reasonable cause is shown by the respondent herein for non-filing of the returns in time and for delay in paying service tax – hence order of commissioner of reducing penalty is justified
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