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    <title>2007 (7) TMI 271 - CESTAT, BANGALORE</title>
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    <description>Service tax liability having been discharged before the adjudication order, and the adjudicating authority having consciously dropped penal proceedings by exercising discretion under Section 80 of the Finance Act, 1994, the insistence on pre-deposit of penalties under Sections 76 and 78 was found unjustified for stay purposes. Full waiver of pre-deposit of penalties was granted and the stay application was allowed.</description>
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      <title>2007 (7) TMI 271 - CESTAT, BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=32386</link>
      <description>Service tax liability having been discharged before the adjudication order, and the adjudicating authority having consciously dropped penal proceedings by exercising discretion under Section 80 of the Finance Act, 1994, the insistence on pre-deposit of penalties under Sections 76 and 78 was found unjustified for stay purposes. Full waiver of pre-deposit of penalties was granted and the stay application was allowed.</description>
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