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2006 (3) TMI 71 - CESTAT, KOLKATAPenalty for non-payment of tax - Comm. (A) has set aside the penalties imposed by the lower authorities u/s 76 on the ground that in the case of Rashtriya Ispat Nigam Ltd. v. CCE, Visakhapatnam, tribunal has set aside the penalty as duty has been paid before SCN - Ratio in respect of penalties under the provisions of Central Excise law cannot be made applicable under service tax legislation - Appeals filed by the revenue are allowed
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