2008 (2) TMI 149

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.... is seeking waiver of pre-deposit of service tax amount of Rs. 20,43,611/- and penalty of Rs. 18,00,000/-. The appellants were carrying on the activity of manufacture and sale of ready made garments bearing brand names "Wrangler" and "Lee". The Revenue has proceeded to demand service tax under the category of "Intellectual Property Services" for the reason that they were obtaining technical inform....

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....ppellants have taken several grounds to contend that the credit cannot be denied. 2. The learned DR took us through the impugned order and submits that the appellants were given three opportunities of personal hearing but they did not turn up for hearing. Hence the Commissioner cannot be blamed for proceeding to pass the order. It is submitted that all the grounds were considered by the Commiss....