2001 (2) TMI 1

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..... ed 5-9-2000 passed by the Commissioner (Appeals) Central Excise, Jaipur. Vide the impugned order the Commissioner set aside the order of the lower authority giving relief to the assessee in respect of penalty imposed on him for delay in filing the Return under Service Tax for the quarter ending December, 1997. The present appeal submits that under section 77 of the Finance Act, 1994, a minimum p .....

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