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2009 (4) TMI 179 - AT - Service TaxRevenue filed this appeal against the order of the Commissioner (Appeals), whereby penalty imposed under Section 76 and 77 upon the respondent was set aside. - Section 80 of the Finance Act provides that no penalty shall be imposable on the assessee for any failure referred to in the said provisions if the assessee proves that there was a reasonable cause for that said failure - I find that the Commissioner (Appeals) had given the detailed finding for setting aside penalty, which was not disputed by the Revenue in the Grounds of Appeal – Therefore, Appeal is rejected
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