2009 (11) TMI 163

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..... ent. ORDER 1. I have heard both sides on the appeal against the review order of the Commissioner imposing penalty under section 76 as well as under section 78 of the Finance Act, 1994 for delay in payment of service tax. The tax liability is not disputed by the appellants. 2. I note that the adjudicating authority has recorded a clear finding that the assessees had wilfully avoided taking out s .....

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