Commissioner exceeded jurisdiction by imposing penalties u/ss 76, 77, and 78 of Finance Act; penalties set aside.

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....Jurisdiction of Commissioner - Commissioner under his revisionary power has issued SCN, imposing penalty, by invoking extended period of limitation - Penalty u/s 76, 77 and 78 of FA - payment of service tax with Interest was made on being pointed out - Penalty set aside as imposed beyond Jurisdiction.....