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TMI Blog2018 (7) TMI 332X X X X Extracts X X X X X X X X Extracts X X X X ..... oned in the adjudication order - It appears that the Commissioner (Appeals) passed the order without examining the records at length and therefore, such an order cannot sustain in the eye of law - Apparently, the adjudicating authority had given the detailed finding with examination of records and documents which has not been refuted by the department and such order is to be restored. Appeal al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the period from 2007-08 to 2011-12. The adjudicating authority dropped the proceedings initiated under the SCN. Revenue filed appeal before the Commissioner (Appeals). By the impugned order, the Commissioner (Appeals) disallowed the cenvat credit and also confirmed the demand of service tax along with interest and imposed penalty. Hence, the appellant filed this appeal. 3. Heard both sides a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period in the adjudication order and observed that the appellant has paid the service tax along with interest and the penalty of 25% of service tax payable thereon and concluded that the benefit of section 73(4A) of the Finance Act can be extended. I find that the appellant intimated about such payment and prayed for waiver of show cause notice by letter dated 12.09.2012 to the investigating team ..... X X X X Extracts X X X X X X X X Extracts X X X X
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