2007 (8) TMI 92

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....ated 1-8-2006 by which the Commissioner has set aside the Assistant Commissioner's order waiving the levy of penalties. 2. The Commissioner in his order has imposed penalty of Rs. 100/- for every day during which the failure to make payment of service tax in terms of provisions of Section 76 of the Finance Act, 1994 besides penalty of Rs, 1000/- on the assessee under Section 77 of the Act, and an....

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....ccountant reiterates his argument that the citation referred to by the learned DR is Single Member Bench's order which is not applicable to the facts of the case. He submits that the decision of the Division Bench of the Kolkata Tribunal in the case of Commissioner of Central Excise, Bhubaneshwar v. Tyazhpromexort [2006 (3) S.T.R. 137 (Tribunal) = 2003 (157) E.L.T. 576 (Tri.)] is clearly applicabl....