2013 (10) TMI 686

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....SHRI A.K.BISWAS, A.R.( SUPDT.) ORDER Per Dr. D. M. Misra; This is an Application seeking waiver of duty of Rs.9.71 lakh and penalty of Rs.10.00 lakh under Section 78 and penalties under various provisions, of the Finance Act, 1994. 2. At the outset, ld. Advocate for the Applicant submitted that the Applicant had paid service tax on Franchise Service for the value of service received fo....

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....h of this Tribunal in the case of Jubilant Organosys Ltd. vs. CCE, Meerut-II, 2009(15)STR 187(Tri.-Del.). The ld. Advocate further submitted that even though the Adjudicating Authority denied adjustment of the excess payment made under Rule 6(4A) of the said Rules, but the ld. Commissioner (Appeals) has upheld the Order of the lower authority, referring to Rule 6(3) of the said Rules, 1994. Thus, ....