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TMI Blog2019 (5) TMI 1514X X X X Extracts X X X X X X X X Extracts X X X X ..... tainment and intimating the same to the proper officer of such payment in writing, shall not serve any notice under sub-section (1) in respect of the amount so paid. No disputes that even though the adjudicating authority did not appropriate, yet, the remittance of tax with interest vide challan placed on record into the Government account. This only show the bonafides of the appellant, which was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... For the Appellant : Shri K. Sankaranarayanan, Advocate For the Respondent : Shri L. Nandakumar, AC. Authorized Representative ORDER PER: P. DINESHA, Heard Shri K. Sankaranarayanan, Ld. Advocate for the assessee and Shri L. Nandakumar, AC, Ld. DR for the Revenue. 2. It is the case of the assessee that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eedings before the adjudicating authority should be deemed to have been completed. 3. Per contra, Ld. DR supports the findings of the lower authorities. 4.1 I have considered the rival arguments and perused the Orders of lower authorities and the documents placed on record. There is no dispute about liability of service tax. As regards penalty, the dispute relates ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proper to remand the matter to the file of the adjudicating authority, to pass a denovo Adjudication Order after giving an opportunity to the assessee to put forth its defence in support and to place the relevant supporting documents, who shall thereafter pass a speaking order on merits. 4.2 Having regard to the circumstances and also considering the fact that the appellant has pa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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