2010 (6) TMI 147

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Full Text of the Document

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.... service tax is paid mitigating factor of sub-section (3) of Section 73 takes care of that case. The present appellant having paid short fall by 24th April 2006, there should not have been issuance of show cause notice for the said short fall on 28.11.2007. The action of the learned adjudicating authority, not being in consonance with the provision contained in Section 73(3) of Finance Act, 1994, ....