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2006 (8) TMI 639

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....for the Appellant. Shri Vinod Agarwal, JDR, for the Respondent. ORDER [Order per : S.L. Peeran, Member (J) (Oral)]. - The appellant is seeking waiver of pre-deposit of total Service Tax amount of ₹ 4,25,16,048/- and penalty of ₹ 5 crores. The appellants were registered as CHA as well as C & F Agent in the year 2000 itself. They were paying Service Tax on the Commission received by t....

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....tural justice, inasmuch as enormous evidence produced by them has not even been adverted in the impugned order. The Commissioner never asked them to produce further evidence in the matter, yet he has noted that they have not produced any supporting evidence and certificates from their customers to support their plea. The learned Sr. Counsel submitted that this was not put forth in the show cause n....

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....th regard to the submissions made by the learned Sr. Counsel on the Commissioner in not recording findings on the appellant's submission and the evidence produced, the learned JDR submits that he would like to get the para-wise comments on the submissions and the documents produced by the appellants. 4. On a prima facie consideration, we notice from the impugned order that the Commissioner h....