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2007 (4) TMI 193

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..... considered the actual days of delay - Since the issue requires to be re-worked based on the data and without expressing any opinion on merits, the impugned order is set aside and the matter is remitted back to the lower authority - APPEAL NO. ST/ 125/2006 - A/677/C-IV/SMB/2007 - Dated:- 3-4-2007 - M.V. RAVINDRAN, JUDICIAL MEMBER ORDER 1. This appeal is filed against the Order-in- .....

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..... ed a penalty of Rs. 10,000 under section 76 of the Finance Act, 1994. The appellant paid this amount of penalty imposed on them. The Commissioner of Central Excise and Customs, Nasik issued a show-cause notice dated 24-1-2006 under section 84 of the Finance Act, 1994 to the appellant proposing enhancement of penalty under section 76. The matter was contested by the appellant before the Commissione .....

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..... submissions made by both sides at length and perused the records. On the request from the Bench the learned Advocate worked out the tentative figures of the penalty that would be imposable based on the actual number of days of delay in paying the service tax to the Government. The figure which was worked out by the learned advocate seems to be in variance with the amount of penalty that has been .....

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