2009 (8) TMI 375

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....Appellant. V.V. Hariharan for the Respondent. ORDER 1. The assessees are aggrieved by the imposition of penalty in terms of section 78 of Chapter V of the Finance Act, 1994. According to them, once the Commissioner (Appeals) has accepted that there was reasonable cause for failure to pay service tax and set aside penalty under section 76 of the Finance Act, he should have also set aside the ....