2014 (8) TMI 580

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....dav, SDR, for the Respondent. ORDER Both sides agree that service tax, if any, paid arising out of adjudication shall be given appropriate consideration. To the extent tax is not paid that shall be payable by the appellant. 2. While the appellant says that penalty shall not be leviable, Revenue's grievance is that appropriate penalty has been levied. 3. Heard both sides and p....

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....f default advanced as above beyond its control deserves consideration. Therefore, denial of such ground shall cause prejudice to the interest of justice. Accordingly, the ground is admitted for consideration. 7. The appellate order does not throw light whether there was any wilful breach of law made. The appellate authority says that no ground was advanced before him. 8. When the r....