2006 (5) TMI 451

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..... much before the issue of the show-cause notice. He submits that the appeal has been filed only for setting aside the penalty amount. He submits that he is not contesting the service tax and the interest. He submits that he relies on the larger Bench decision in the case of Commissioner of Central Excise v. Machino Montell (I.) Ltd. reported in [2004] 168 ELT 466 (Tri-LB). He also relies upon the d .....

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