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TMI Blog2009 (6) TMI 82X X X X Extracts X X X X X X X X Extracts X X X X ..... None, for the Appellant. Shri Sansar Chand, DR, for the Respondent. [Order per : D.N. Panda, Member (J)]. - This appeal is lying from the year 2008 with extension of stay from time to time. When the Bench had earlier heard the stay application on 18-9-08, it was of the view that the demand may be barred by limitation for which/waiver of pre-deposit was granted. It was quite probable that due to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,293/-. Therefore, he prays that order passed by the learned Commissioner (Appeals) may be confirmed. 4.1 Heard Revenue extensively. 4.2 We examined the documents under Annexure B to the appeal folder. As per the scope of the contract, the vehicle rented was to be stationed at the premises of the hirer and such vehicle was under exclusive control of the hirer. To decide the time bar aspect, we e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the facts and figures before authority below. Therefore, we modify the first appellate order and waive the penalty imposed under Sections 76 and 78 of the Finance Act, 1994 finding the case to be reasonable to do so. We make it clear that the penalty having been waived in the circumstances of the case, this decision shall not be cited as a precedent one in view of its own distinct features. 5. In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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