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2017 (2) TMI 317 - AT - Service TaxWaiver of penalty imposed u/s 78 of the FA, 1994 - invocation of Section 80 after it has been omitted form the statute - reliance placed by Revenue in the decision of the Apex Court in the case of Kolhapur Canesugar Works Ltd. v. UOI [2000 (2) TMI 823 - Supreme Court of India] to state that the Commissioner had no power to invoke Section 80 after the same has been omitted from the statute - Held that: - the Tribunal has been consistently invoking the Section 80 after the same has been omitted from the statute. The decision cited by Revenue is in respect of omission of Rule and not omission of Section from the Finance Act. In fact, the decision of the Apex Court is based on the very distinction. Since it not the case of omission of a rule but that of a Section, the entire premise of appeal does not survive - appeal dismissed - decided against Revenue.
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