2010 (1) TMI 183

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.... Appellant. c. Rangaraju for the Respondent. ORDER 1. In this case, the Adjudicating authority dropped proceedings for imposition of penalty under sections 76 and 78 of the Finance Act, 1994 on the ground that the service tax liability had been discharged together with interest prior to the issue of the show-cause notice. In revision, the Commissioner imposed a penalty of Rs. 1,24,607 in ter....