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2008 (9) TMI 86 - AT - Service TaxAppeal against penalties imposed u/s 76, 77 and 78 by the revisional authority, CCE - original authority exercised the discretion under Section 80 of the Act and refrained from imposing penalty - In view of HC decision in case of CCE, Bangalore-II v. Sunitha Shetty, it is held that revisional authority did not lave powers to revise a decision of the competent authority which had in exercise of the discretion conferred on it u/s 80, consciously refrained from imposing penalty on the assessee.
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