2011 (1) TMI 536

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..... nd forwarding agent for the period April, 2001 to March, 2003 - The said show cause notice proposing to confirm the demand of Rs. 16,83,603/- was dropped by the Additional Commissioner vide his order dated 22-3-07 - The appellants activity continued to remain the same - The Revenue was fully aware of the activities - There is no evidence reflecting upon any positive act of suppression or mis­stat .....

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..... na Wadhwa, Member (J), (Oral) (for the Bench)]. - The prayer in the application is to dispense with the condition of pre-deposit of duty amount of Rs. 24,44,256/- and penalty of identical amount imposed under the provisions of Section 76 and 78 of the Finance Act, 1994 on the finding that the activities of promoting the business of one M/s. Alstom Ltd. on commission basis amounting to business .....

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..... ed 22-3-07. The said order is reported to have attained finality as the same was not taken into appeal by the Revenue. 3. It stands contended before us the that appellants activity continued to remain the same. The Revenue was fully aware of the activities and as such, with introduction of a new services under the category of business auxiliary services with effect from 1-7-03, if the Revenue wa .....

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