2006 (10) TMI 423

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....1. Heard both sides. 2. The Ld. Counsel for the appellant submits many grievances against imposition of penalty by the Commissioner (Appeals). He submits that entire amount of service tax was paid along with interest. Penalty imposed by the adjudicating authority has already been paid. His contention is that the Commissioner is not justified in enhancing the penalty. He could not have gone beyo....