2011 (9) TMI 247

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..... ion of facts and there was only a bonafide construction of the riders of Notification - Held that it can be construed that a common man may find it difficult to understand riders described by that notification. Although the riders are independent in nature, but very difficult to understand by a common man - Therefore, dispensing with pre-deposit appeal is also allowed - no penalty imposed and both .....

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..... consignment was basis for liability of the appellant. Therefore, there was confusion in the understanding of notification for which the Audit viewed that there was short payment of service tax. To buy peace, the appellant discharged service tax amount to be payable as was raised by the Audit. There was no suppression of facts and there was only a bonafide construction of the riders of Notification .....

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..... he appellate order. When the authority fails to examine the issue independently, the appellate order suffers from legal infirmity. So also when the notification No. 34/2004 relied upon by Revenue is read, it can be construed that a common man may find it difficult to understand riders described by that notification. Although the riders are independent in nature, but very difficult to understand by .....

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