2011 (5) TMI 93

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.... - -<br>Service Tax<br>Dr. CHITTARANJAN SATAPATHY, J. Shri C. Rangaraju, SDR, for the appellants &nbsp; Heard both sides. &nbsp; 2. The respondents are not present despite notice. There is no....

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....the issue of show cause notice. He has concluded that the appellants had no intention to evade payment of duty and that they are entitled to the benefit under Section 73 (3) of the Finance Act, 1994, ....