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    <title>2013 (12) TMI 964 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal granted the appellant&#039;s application for waiver of pre-deposit of penalty amounts under Section 84 of the Finance Act, 1994, imposed by the Commissioner. The decision was based on the appellant establishing a prima facie case for waiver, supported by provisions indicating penalties could not exceed the service tax liability evaded. Recovery of penalty was stayed pending appeal disposal.</description>
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      <title>2013 (12) TMI 964 - CESTAT AHMEDABAD</title>
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      <description>The Tribunal granted the appellant&#039;s application for waiver of pre-deposit of penalty amounts under Section 84 of the Finance Act, 1994, imposed by the Commissioner. The decision was based on the appellant establishing a prima facie case for waiver, supported by provisions indicating penalties could not exceed the service tax liability evaded. Recovery of penalty was stayed pending appeal disposal.</description>
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