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2004 (8) TMI 687 - COMMISSIONER OF CENTRAL EXCISE (APPEALS), BANGALORE-IExtract: .......dicating authority has also confirmed it under Section 68. This is very fatal to the department’s case. Whenever there is escapement of service tax the same can be demanded only under Section 73 of the Finance Act, 1994. In view of these facts, the Order-in-Original deserves to be set aside. ORDER I allow the appeal with consequential relief.
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