2011 (11) TMI 571

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....R, for the Appellant. Shri Bipin Garg, Advocate, for the Respondent. ORDER Revenue is unable to show whether any prejudice is possible to be caused to it by the action of the Respondent when the Respondent transferred the impugned amount from its PLA account to Cenvat credit account for discharge of service tax liability. There is no dispute about deposit of money to the impugned extent b....

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....e Commissioner (Appeals). 5. Heard both sides and also gone through rivalry submissions. When the Mala fide of the respondent or far reaching consequences are not brought on record, order of the learned Commissioner (Appeals) granting relief to the respondent cannot be impeached. However, when there is no knowable breach of law on record, levy of penalty of Rs. 25,000/- was unwarranted sin....