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    <title>2010 (2) TMI 467 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal upheld the penalty of Rs. 81,408 imposed under sections 76, 77, and 78 of the Finance Act, 1994 against the appellant for service tax defaults. However, due to insufficient clarity on the specific defaults and the need for a fair trial, the matter was remanded to the Appellate Authority for a detailed assessment and determination of the penalties to be imposed, emphasizing the appellant&#039;s right to a hearing and consideration of submissions under section 80 of the Finance Act, 1994.</description>
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      <link>https://www.taxtmi.com/caselaws?id=78435</link>
      <description>The Tribunal upheld the penalty of Rs. 81,408 imposed under sections 76, 77, and 78 of the Finance Act, 1994 against the appellant for service tax defaults. However, due to insufficient clarity on the specific defaults and the need for a fair trial, the matter was remanded to the Appellate Authority for a detailed assessment and determination of the penalties to be imposed, emphasizing the appellant&#039;s right to a hearing and consideration of submissions under section 80 of the Finance Act, 1994.</description>
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      <pubDate>Wed, 24 Feb 2010 00:00:00 +0530</pubDate>
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