2013 (1) TMI 634

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....in-Appeal No.41/ 2011/COMMR(A)/CMC/RAJ, dt.09.03.2011.   2. The respondent is absent and un-represented nor is there any request for adjournment.   3. Since the issue involved in this case lies in narrow compass, I take up the appeal for disposal in the absence of any representation from the respondent.   4. Heard the ld.D.R. and perused the records.   5. The issue ....

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....e issuance of the show cause notice does not mean it was the reasonable cause.   7. I have considered the submissions made by Ld.D.R. and perused the records. I find that there is no dispute that the respondent herein had short paid the Service Tax before issuance of show cause notice along with interest. The justification which has been given by the assessee has been accepted by both the ....