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    <description>The Tribunal set aside the penalty imposed by the Commissioner in review proceedings, determining that the Commissioner could not enhance penal liability as established in previous cases. The appeal for waiver of predeposit and stay of recovery of service tax penalty was allowed, emphasizing the limitations on the Commissioner&#039;s power to impose penalties in review proceedings when an appeal is pending before the appellate authority.</description>
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      <description>The Tribunal set aside the penalty imposed by the Commissioner in review proceedings, determining that the Commissioner could not enhance penal liability as established in previous cases. The appeal for waiver of predeposit and stay of recovery of service tax penalty was allowed, emphasizing the limitations on the Commissioner&#039;s power to impose penalties in review proceedings when an appeal is pending before the appellate authority.</description>
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