2008 (11) TMI 222

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....anding Counsel, for the Appellant. [Order per: Adarsh Kumar Goel, J (Oral)]. - The Revenue has preferred this appeal under Section 35G of the Central Excise Act, 1944 (for short, the Act), proposing to raise following substantial questions of law:- "(i) Whether the Customs Excise & Service Tax Appellate Tribunal (in short CESTAT) is correct in relying upon the Extraordinary Taxpayer Friendly....

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....4. The Assessee did not pay the service tax for the period from 6-8-1998 to 30-6-2002. Notice for imposition of penalty was issued to the Assessee. 3. In reply, the Assessee deposited the amount and also relied upon Taxpayer Friendly Scheme announced by the Finance Minister in September 2004, which remained operative upto November 2004, providing that if a service provider has failed to registe....