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2008 (12) TMI 161 - CESTAT, MUMBAIService Tax Paid before issuance of SCN – Reduction in Penalty - Commercial or Industrial Construction service - Even if a minimum penalty is prescribed, the authority competent to impose the penalty will be justified in refusing to impose penalty, when there is technical or venial breach of the provisions of the Act or where the breach flows from a bona tide belief that the offender is not liable to act in the manner prescribed by the statute – Tribunal uphold the order of the Commissioner (Appeals) reducing the penalty to Rs.10,000 and reject the appeal of the revenue.
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