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2008 (12) TMI 336 - CESTAT, AHMEDABADPenalty- Commissioner (Appeals) had reduced penalty imposed under section 76 on assessee by original authorities. Revenue objected the same that section 76 is unambiguous and does not provide for any liberty to officers deciding case to reduce penalty. Held that- lower authority’s decision to extend the benefit of section 80 is correct.
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