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TMI Blog2019 (5) TMI 378X X X X Extracts X X X X X X X X Extracts X X X X ..... t aside the impugned order of the first appellate authority. This Bench cannot take a decision on whether the first appellate authority is correct in upholding the penalty or otherwise, without deciding on the merits of the case itself. Since the entire demand has now been confirmed in the Denovo adjudication order and is likely to be appealed before the first appellate authority, the matter can be decided at his level. The appeal filed by the appellant is dismissed as infructuous. - Service Tax Appeal No. 30028 of 2019 - A/30489/2019 - Dated:- 2-5-2019 - SHRI P. VENKATA SUBBA RAO, MEMBER (TECHNICAL) Shri D. Viswanathan, Consultant for the Appellant. Shri Arun Kumar, Jt. Commissioner/Authorise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... including the penalty therein. 3. Ld. DR draws the attention of the Bench to Paras 5.2, 5.3 and 5.4 of the orders of the original authority and asserts that the demand was correctly raised and confirmed by the lower authority and penalties were also correctly imposed. He further submits that the first appellate authority was correct in the impugned order in holding that being a Chartered Accountant firm, they cannot plead ignorance of the law and the service tax should have been paid by them correctly within the normal period. As far as the request of the appellant seeking re-computation of the taxable value is concerned, he would submit that this was pleaded by the appellant before the first appellate authority on the grou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on on whether the first appellate authority is correct in upholding the penalty or otherwise, without deciding on the merits of the case itself. Since the entire demand has now been confirmed in the Denovo adjudication order and is likely to be appealed before the first appellate authority, the matter can be decided at his level. If the appellant is not satisfied with the order which may be passed by the first appellate authority, they can appeal and raise whatever issue they consider necessary in such an appeal. The present appeal seeking modification of the impugned order is infructuous at this stage. 5. In view of the above, the appeal filed by the appellant is dismissed as infructuous. (Dictated and prono ..... X X X X Extracts X X X X X X X X Extracts X X X X
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