2016 (9) TMI 192

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....i P.K. Choudhary, Judicial Member Shri V. Alagappan, Consultant For the Appellant Shri L. Paneerselvam, AC (AR) For the Respondent ORDER Since the issue involved in these three appeals is common arising out of a common Order-in-Appeal, they are taken up together for disposal. 2. The issue relates to imposition of penalty under Section 77 (2) of the Finance Act. 3. All the three A....

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....lapsed. They, however appeared before the Commissioner (Appeals) in person and explained their position, seeking cancellation of the registration certificate. He submits that issuance of show cause notice for want of records after 10 years is unsustainable. Even as per Rule 5(3) of Service Tax Rules, 1994, the appellants were not required to preserve the records after five years. He submits that b....