2019 (11) TMI 60

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....rit, for the Appellant Shri Mohd. Altaf, Assistant Commissioner Authorised Representative for the Respondent ORDER PER: ARCHANA WADHWA The appellant had made a request to decide the appeal on merits. Accordingly, I have gone through the impugned orders and have heard learned A.R. appearing for the Revenue. 2. As per facts on record, the appellant was registered with the Service Tax ....

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....ed by them within a period of one month of passing of the Order-in-Original, adjudicating the show cause notice. They also deposited 25% of the balance amount, as penalty. 4. Commissioner (Appeals) observed that inasmuch as the entire demand of duty confirmed against them was to the tune of Rs. 12,25,533/- and the appellant had only deposited a part amount before the issuance of the show cause ....

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....eposited by the appellant prior to the issuance of the show cause notice. As such penalty required to be imposed under Section 78 was only to the extent of the amount not deposited by them. The Original Adjudicating Authority had given an option to the appellant to deposit 25% of the penalty within a period of one month from the date of passing of the order. As such deposit of 25% of the balance a....