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2010 (6) TMI 146 - CESTAT, BANGALOREPenalties- Notification Nos. 32/2004-ST dated 3.12.2004 and 1/2006 dated 1.3.2006- M/s ONGC Ltd., Andhra Pradesh has filed this application for waiver of pre-deposit and stay of recovery of service tax of Rs. 32,06,125/- and penalties imposed on them under Sections 76 & 78 of the Finance Act, 1994. in the light of the decision of Paper Mills Ltd. Vs. CCE, Viskhapatnam 2010 -TMI - 75271 - CESTAT BANGALORE, allowed the benefit of the same notification finding that a consolidated declaration was sufficient compliance with the notification. Allow the appeal.
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