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2010 (12) TMI 766

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..... press the appeal further. The appeal is dismissed accordingly. 2. Later ld. Counsel submits that because of non-availability of judgment in the case of Agauta Sugar & Chemicals v. CCE [2010] 29 STT 60 (New Delhi - CESTAT) (LB) the appellant although has no cause to press the Service Tax demand in view of the law settled in the above case, it should not suffer penalty and other consequence of law, .....

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..... tion order. 5. In view of the aforesaid reasons confirming the service tax demand, the penalty imposed under section 76 of the Finance Act, 1994 is waived and the order of dismissal passed aforesaid is recalled with the consequence indicated later. 6. The order aforesaid has been passed on the peculiar facts and circumstances of the case as stated above.
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