2010 (12) TMI 394

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..... [Order]. - Ld. Counsel submits that as against the service tax demand of Rs. 3,72,105/- arose in adjudication, that was firstly reduced to Rs. 2,08,158/- in terms of para 7(c) of the first appellate order. The figure that arises under the above para got again reduced by set off of Cenvat Credit to the extent of Rs. 1,42,542/-. When the Cenvat Credit reduced the demand further, the appellant paid .....

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..... eard both sides and perused the records. 5. In view of the circumstances stated above, pre-deposit is dispensed and appeal itself is also disposed by this common order. 6. Ld. DR is correct to say that there should be penalty under Section 77 of the Finance Act 1994 for not filing/late filing of the return and so also for default to make payment of taxes. Contention of the Revenue on this s .....

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..... the appellant to cause loss of Revenue. It is needless to mention that for the period of default, interest is to be payable by the appellant on the demand arose, consequent upon giving effect to the first appellate order. 7. Thus, appeal succeeds partly and the appellant get partial relief. Both stay and appeal are disposed. (Dictated & Pronounced in the open Court)
Case laws, Decisions, Jud .....

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