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2018 (5) TMI 321 - CESTAT MUMBAIPenalty u/s 78 - case of appellant is that the adjudicating authority has applied the higher rate of service tax whereas the lower rate of service tax was prevailing for certain period - Held that: - there is a plausible reason shown by the appellant for non-payment of service tax. Therefore prima facie it is the case wherein the penalty under Section 78 should not be imposed - also, all the aspects have not been considered by the adjudicating authority while imposing the penalty under Section 78 of the Finance Act - It is also observed that the adjudicating authority has also not extended the option of reduced penalty of 25% in terms of proviso to Section 78 of the Act. The matter needs to be reconsidered - appeal allowed by way of remand.
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