2015 (4) TMI 171

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....: M.V. Ravindran: This appeal is directed against Order-in-Appeal No. PIII/VM/254/09 dated 22.11.2009. 2. When the matter was called out, none appeared on behalf of the appellant. On perusal of the record and after hearing the Departmental Representative, we find that the matter can be disposed of in the absence of any representation from the appellant. Accordingly, we take up the appeal for....

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....thority has retained the said penalty. 4. We find that the reason which has been pleaded by the appellant before the first appellate authority as well as before us for short levy or non-levy of service tax is on account of liquidity crisis which got worse because of various Court petitions filed by their lenders and creditors. This particular plea has not been contraverted by the revenue in the....