2010 (4) TMI 398

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..... period of default absent in revision order. Thus section 76 not attracted. Section 78 not invocable without finding on deliberate interference to defy law. Impugned order set aside. - ST/438/2007-Cus.(BR) - ST/21/2010 - Dated:- 16-4-2010 - S/Shri D.N. Panda, Member (J) and S.K. Gaule, Member (T) REPRESENTED BY: Shri Dan Singh, Clerk, for the Appellant. Shri S.R. Meena, DR, for the Re .....

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..... that the Tribunal has already decided in appellant's own case that levy of service tax on it was proper. This was done in terms of Final Order Nos. ST/429-430/08, dated 16-12-2008 [2009 (14) S.T.R. 34 (Tri.- Del.)]. Accordingly, Revenue's prayer is to uphold the Revision order. 4. Heard Revenue since Shri Narasimhan mentioned in the morning that appeal is only against penalty. He is absent in th .....

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