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2010 (8) TMI 786 - HC - Service TaxImposition of penalty under Section 38(3) of the Finance Act, 1979 (“Finance Act” or “Act” for short) for delay in payment of Foreign Travel Tax to the Government challenged Held that:- If one goes through the order of remand, one would find that it was not a limited remand. The remand was to enable the adjudicating authority to consider all the issues after affording opportunity of personal hearing to the petitioner. The first order-in-original dated 14th June, 1999 was in breach of principles of natural justice. Consequently, it was set aside, that too, at the request of the petitioner. The show cause notices were restored to the file of the adjudicating authority for consideration afresh. It was not a limited remand. In that view of the matter, it was open for the adjudicating authority to enhance the amount of penalty in consonance with the provision of sub-section (3) of Section 38 of the Act. Thus, submission made in this behalf holds no water. Appeal dismissed.
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