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2016 (11) TMI 517 - CESTAT MUMBAIImposition of penalty u/s 76, 77 and 78 - Benefit of N/N. 12/2003-ST - invocation of Section 80 - suppression of facts - Held that: - specifically the adjudicating authority has exercised his power under Section 80 for non imposition of penalty under Section 78 and it is not a case that since double penalty under Sections 76 and 78 is not imposable, penalty under Section 78 was not imposed - we set aside the impugned Order to the extent of penalties imposed under Section 76 of Finance Act, 1994 and Rule 7C of Service Tax Rules, 1994, under challenge and allow the appeal.
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