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2007 (12) TMI 48 - CESTAT, CHENNAISecurity service - lapse in paying tax in time - lower appellate authority had rendered a finding that service tax being a new levy, there was confusion in the minds of assessee & department - Section 80 of the Finance Act empowers the proper officer to condone the failures in complying with the provisions by assessee after he was satisfied that reasonable cause for such failure existed – Penalty was rightly waived by exercising discretion under section 80
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