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2017 (12) TMI 1488 - AT - Central ExcisePenalty u/s 78 - payment of service tax before issuance of SCN - Held that: - Apart from the fact that the appellant did not discharge their service tax burden during the relevant period, there is otherwise no evidence to indicate that such non-payment of duty was on account of any malafide - As such in the absence of any suppression, mis-statement with an intent to evade payment of duty, the benefit of Section 80 of the Finance Act should be extended to the assessee - penalty set aside - appeal allowed.
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