CESTAT finds no intent to evade taxes; extended penalty period u/s 78 not justified; appeal allowed.

Levy of penalty u/s 78 - The CESTAT held that, No evidence of positive act of suppression to evade payment of duty. Extended period cannot be invoked without evidence of intent to evade payment. Mere non-payment of service tax and non-filing of returns not sufficient to extend limitation period. - Order set aside, appeal allowed with consequential relief as per law. .....

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