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2009 (4) TMI 31 - HC - Service TaxPenalty u/s 78 - Whether CESTAT is justified in setting-aside the penalty enhanced by the Commissioner, and restoring the order-in-original - order-in-original does not record any finding of fraud, mis-statement etc., which could have been the basis for acquiring jurisdiction to Commissioner to impose the penalty - There is no evidence produced before the revisional authority or any other authority to prove fraud, collusion, misrepresentation etc. so as to attract the application of Section 78 - leniency shown by the original authority in terms of Section 80 did not suffer from any illegality and could not have been interfered with by the revisional authority - Tribunal has rightly restored the order of the Assessing Authority
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