2017 (9) TMI 1437

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....Saha, Advocate & Shri Ajay Chhabra, C.A. for the Appellant(s) Shri S.S. Chattopadhyay, Supdt.(AR) for the Revenue ORDER Per: Shri P.K. Choudhary In Appeal No.ST/52/07 Service Tax of Rs. 4,02,68,931/- stands confirmed along with interest and equal amount of penalty imposed under Section 78 of the Finance Act, 1994. Penalty of Rs. 1,000/- under Section 77 of the Act upon the Appellant M/....

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....ser amount payable is being raised before the Tribunal for the first time and the same has also not been raised in the grounds of appeal as well. Further this claim was not raised before the original authority. On the other hand, liability to the extent of Rs. 3.05 Crores stands admitted before the Commissioner, during the course of adjudication in earlier appeal. 4. The ld. Advocate for the ap....

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.... is covered in the first appeal. Further, the appellant requested for re-quantification of the demand as per reconciliation statement. In our considered view, the appellant should be given an opportunity to place the reconciliation statement in the interest of justice. The appellant also contended that the imposition of penalty is not warranted. 7. As the matter is remanded, the Adjudicating Au....