2009 (12) TMI 175

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....ppellant. T.H. Rao for the Respondent. ORDER 1. In both these cases, the appellants challenge the imposition of penalties under the provisions of sections 76 and 78 of the Finance Act, 1994 on an application of the extended period of limitation, and also under section 77 of the Act on the ground that the non-payment of service tax during the periods in dispute was due to ignorance and not du....