2003 (11) TMI 613

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Full Text of the Document

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....KAR, TECHNICAL MEMBER.- The application is for waiver of deposit of service tax of ₹ 9,67,434 and penalty of ₹ 14 lakhs. 2. The assessee was engaged in the manufacture of injection moulding machine. The demand follows the finding of the Asstt. Commissioner [confirmed by the Commissioner (Appeals)] that its acts of repairing after warranty period machine that it supplied at the premis....