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    <title>2018 (11) TMI 305 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal set aside the penalties imposed under sections 77 and 78 of the Finance Act, 1994, read with Rule 15 of Cenvat Credit Rules, as the service tax was paid before the show cause notice was issued, concluding the proceedings. The appeal was allowed based on the finding that the penalties were not applicable in this case.</description>
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      <description>The Tribunal set aside the penalties imposed under sections 77 and 78 of the Finance Act, 1994, read with Rule 15 of Cenvat Credit Rules, as the service tax was paid before the show cause notice was issued, concluding the proceedings. The appeal was allowed based on the finding that the penalties were not applicable in this case.</description>
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