2010 (3) TMI 216

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.... Shri M.N. Bharathi, Advocate for the Respondents CORAM: Hon'ble Ms. Jyoti Balasundaram, Vice-President The Revenue is aggrieved by the setting aside of penalties imposed on the assessees herein under the provisions of Sections 76 and 78 of the Finance Act, 1994, on the ground that the assessees had established reasonable cause for failure to pay the service tax leviable within time, and....