2004 (9) TMI 2

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..... tion of penalty - Appeal No. ST/102/2002-Mum - Order No. A/968/2004-WZB/C-IV - Dated:- 24-9-2004 - [Order] - This appeal is filed by the Revenue against the order of the Commissioner (Appeals). .....

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..... arranted for such a lapse. The case of the department is not that the respondent failed to discharge the service tax liability. The only lapse is delayed filing of return. Following the ratio of the d .....

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