2009 (8) TMI 304

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....murthy, Advocate, for the Appellant. Shri S.K. Bhaskar, SDR, for the Respondent. [Order (Oral)]. - This is an appeal against the order of the Commissioner (Appeals) No. 55/CE/APPL/NOIDA/07 dated 24-5-07. The COD clearance is limited to contesting the imposition of penalty. 2. Heard both sides. 3. The relevant facts, in brief, are as follows: (a) The appellant is a national standard ....

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....o Rs.1 lakh under Section 78 as against the originally imposed penalty of Rs. 8,118,074/-. 4. The learned Advocate for the appellants submits that the entire amount of service tax along with interest stands paid and the dispute is not being pursued in view of limited clearance of the Committee on Dispute granting per mission for pursuing appeal only in respect of penalty. She submits that as a ....

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....carefully considered the submission from both sides. The dispute relating to the taxability and recovery of interest is not before me and the limited issue before me is whether penalty under Section 78 should be sustained or not. It is noticed that the appellant was mainly engaged in discharging various statutory functions having welfare of consumers in mind and that the training programme was aim....