2010 (4) TMI 356

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....ju, Advocate, for the Respondent. [Order]. - The plea of the appellants in this appeal is that penalty under Section 76 may be set aside and that the penalty under Section 78 of the Finance Act, 1994 may be reduced in the light of the Tribunal's order in M/s. Safe Test Enterprises v Commissioner of Central Excise, Salem [2010-TIOL-355-CESTAT-MAD] as the entire service tax amount had been paid pri....