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2007 (10) TMI 277 - HC - Service TaxReduction in the penalty challenged by revenue on ground that there is no provision under the Finance Act which enable Commissioner (A) to reduce the penalty levied by original authority - it is the responsibility of Appellate authority to reconsider the matter, to find out whether discretion vested with concerned officer to levy penalty used properly or not – held that appellate Court can reduce penalty, even if provisions under Finance Act to reduce penalty are absent
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