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2007 (10) TMI 229 - CESTAT, CHENNAIAssessee availed Goods Transport Operator (GTO) service during the period 16-11-1997 to 1-6-1998 – failure to file return and pay tax – interest & penalty u/s 77 was paid but penalty u/s 76 is under challenge - As per the orders of SC in the case of Laghu Udyog Bharati v. UOI, the respondents were not liable to pay the tax or file returns - Commissioner is justified in vacating the penalty following the decision of the Tribunal in the case of L.H. Sugar Factories Ltd. v. CCE –appeal dismissed
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