2008 (10) TMI 129

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....Respondent. ORDER 1. The appellant is aggrieved by enhancement of penalty in terms of section 76 of the Finance Act, 1994 from Rs. 50,000 imposed by the adjudicating authority to Rs. 1,70,856 by the Commissioner in the Order-in-Review. 2. I have heard both sides. I find that the assessee has made out sufficient cause for failure to pay service tax within time. The reasons therefor are shi....