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2017 (7) TMI 944 - AT - Service TaxPenalties - revision under section 84 - Held that: - the issue is squarely covered in favour of the appellant by the Division Bench of this Tribunal in the case of Sneha Minerals [2010 (7) TMI 387 - CESTAT, BANGALORE] wherein in identical facts, this Tribunal set aside the penalties imposed under Sections 76, 77 and 78, and it was held that in relation to the issue pertaining to tax liability of the assessee, there was no merger between the Dy. Commissioner’s decision and the Commissioner’s order and consequently it is not open to the assessee to agitate the issue before this Tribunal - the imposing penalty on the appellant in exercise to the power of revision under Section 84 is not sustainable in law - appeal allowed - decided in favor of appellant.
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