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2007 (11) TMI 137 - CESTAT, MUMBAIEnhancement of the penalty by revisionary authority - appellant failed to pay Service Tax for the period April, 2002 to September, 2003 before the stipulated time subsequently on being pointed out the appellants paid the duty of service tax along with interest –penalty imposed by invoking section 80 - held that the imposition of penalty under Section 76 is discretionary and provisions of Section 80 can be considered for imposition or non-imposition or reduction in penalty – appeal allowed
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