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2007 (11) TMI 91 - CESTAT, MUMBAIEnhancement of the penalty u/s 76 – duty +interest paid immediate on detection – adj. authority invoking Sec. 80 imposed a penalty u/s 76 & u/s 77 - held that the imposition of penalty u/s 76 is discretionary & Sec 80 is for imposition or non-imposition or reduction – Assessee appeal allowed
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