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2010 (4) TMI 398 - AT - Service TaxPenalty- Penalty not impossible as interpretation of law involved. Adjudication order ruling out suppression of fact. Held that- revision order not indicating revenue loss due to conduct of assessee. Finding on period of default absent in revision order. Thus section 76 not attracted. Section 78 not invocable without finding on deliberate interference to defy law. Impugned order set aside.
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