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2012 (4) TMI 252

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..... law. - On going through the records, it was found that there was an order issued under Section 96(1) of Finance Act, 2008, under the Dispute Resolution Scheme, 2008 - Since the amount indicated in the Dispute Resolution Scheme as well as in Order-in-Original case exactly same, apparently neither the appellant nor the department had taken note of the fact that there was already an order under Dispu .....

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..... n Order-in-Original dt.26.06.09, wherein the demand for Service Tax along with interest was confirmed and penalty under Section 76 and Section 78 of Finance Act, 1994 equal to Service Tax was imposed. The appeal filed by the appellant was rejected and hence the appellant is before me. 2. The appellant was represented by Shri Mahesh Patel, Proprietor, who could not explain the details since he ha .....

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..... rmined as Rs.20,500/- and penalty was restricted to Rs. 5,125/-. It was also found that the appellant has deposited the amounts on 15.11.08. Apparently, this was deposited in terms of order under Dispute Resolution Scheme. On going through the Order-in-Original, dt.26.6.09, there is no discussion about the order passed under Dispute Resolution Scheme. Since the amount indicated in the Dispute Reso .....

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