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TMI Blog2012 (11) TMI 289X X X X Extracts X X X X X X X X Extracts X X X X ..... e from the appellant quoting of wrong registration number in the concerned challans is only a technical error which can be rectified at the department's end itself. Such demand by the department is perverse and unsustainable in law - E/1946/2010 - ORDER NO. S/108/2012/SMB/C-IV, A/44/2012/SMB/C-IV - Dated:- 22-3-2012 - P.R. CHANDRASEKHARAN, J. Sanjay Dwivedi for the Appellant. S.R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reon and also paid 25% of the amount as penalty, even before passing of the adjudication order. Subsequently, an adjudication order was passed vide order dated 31/08/2009 wherein the above demands were confirmed and the amount paid by the appellant was appropriated. However, while making the above payments, the appellant had quoted the service tax registration number in the concerned challans inst ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for Revenue reiterates the findings of the lower authorities. 5. I have carefully considered the rival submissions. 6. After hearing both sides, I am of the view that the appeal itself can be disposed of at this stage. Accordingly, after granting stay against recovery of dues adjudged, I take up the appeal for consideration and disposal. 7. The issue lies in a narrow compass. The issue is b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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