2015 (8) TMI 1190

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....the Petitioner : Shri Hemant Jajodia, CA For the Respondent : Shri S.P. Pal, Appraiser(AR)  ORDER Per Dr. D.M.Misra. 1. This is an Application seeking waiver of pre-deposit of duty of Rs. 1.79 Crores and equal amount of penalty imposed under Section 78 and penalty of Rs. 10,000/- under Section 77 of the Finance Act, 1994. 2. At the outset Shri Hemant Jajodia, ld.CA for the appl....

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....d October, 2006 to March, 2007. After change in the PAN based registration number, the detail of service tax including cess discharged was also duly disclosed in their ST returns filed for the period April, 2007 till September, 2009. Therefore there is no short payment of service tax and the demand is bad in law. The ld. Chartered Accountant fairly accepted that neither they filed reply to the sho....

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....r, he has no objection in remanding the case to the adjudicating authority. 4. After hearing both sides for some time we find that the appeal itself could be disposed of at this stage. Accordingly after waiving the requirement of pre-deposit we take up the appeal for disposal with the consent of both sides. 5. We find that the appellant had neither filed reply to the show cause notice nor ap....