2010 (8) TMI 273

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....;     Shri V.S. Mishra, Advocate, for the Appellant. Shri K.P. Singh, DR, for the Respondent. [Order]. - The Appellant raises its grievance submitting that their plea before the ld. Adjudicating Authority that they had a cause under Section 80 of the Finance Act, 1994 for consideration due to hardship was ignored by that Authority. Penal provisions of Section 76 of the....

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....ly to show cause notice was filed nor also there was appearance made by the appellant to explain its case. The Appellant although claimed that the gross receipt was Rs. 29 lakhs and was inclusive of Service Tax that was failed to be substantiated. There is material to suggest that the Appellant pleaded before Authorities below that Service Tax was not paid for which they failed to deposit the same....

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....f the Finance Act, 1994, before infliction of penalty, the appellant deserves hearing. Probably when the levy was in infancy stage, the appellant could not visualise the consequence of law. Therefore to meet the end of justice that the appellant should go back to the ld. Adjudicating Authority to grant an opportunity to the Appellant to explain its case properly if they perceived they have case un....