https://www.taxtmi.com/caselaws?id=182446 The Appellate Tribunal CESTAT, New Delhi held that the adjudicating authority had jurisdiction to decide on the waiver of duty and penalty amounts. The Tribunal found that the show cause notice issued at the appellants' Delhi office was valid, as their Head Office was in Delhi. It was determined that the applicants' failure to register at service locations rendered their jurisdictional challenge untenable. The Tribunal ordered the applicants to deposit Rs. 2.5 crores for the appeal hearing, with the remaining duty and penalty amounts waived upon deposit. The recovery was stayed pending the appeal, and the applicants were allowed to withdraw the deposited amount per the High Court's order. en-us Thu, 10 Feb 2005 00:00:00 +0530 Tue, 10 May 2016 18:08:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182446 The Appellate Tribunal CESTAT, New Delhi held that the adjudicating authority had jurisdiction to decide on the waiver of duty and penalty amounts. The Tribunal found that the show cause notice issued at the appellants' Delhi office was valid, as their Head Office was in Delhi. It was determined that the applicants' failure to register at service locations rendered their jurisdictional challenge untenable. The Tribunal ordered the applicants to deposit Rs. 2.5 crores for the appeal hearing, with the remaining duty and penalty amounts waived upon deposit. The recovery was stayed pending the appeal, and the applicants were allowed to withdraw the deposited amount per the High Court's order. Case-Laws Service Tax Thu, 10 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182446