2010 (4) TMI 179

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....BALASUNDARAM, VICE PRESIDENT The appellants herein challenge the imposition of penalty of Rs.2,01,873/- imposed under the provisions of Section 78 and penalty of Rs. 200/- per day imposed under Section 76 of Chapter V of the Finance Act, 1994, on the ground that the demand of service tax, although paid together with interest, is barred by limitation.  2. I have heard both sides. The assess....