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2014 (2) TMI 484 - AT - Service TaxLevy of penalty - de-novo adjudication order is passed by the adjudicating authority on the same matter and appellant wants to pursue appeal remedy against that order - Held that:- The right of the appellant to contest the de-novo adjudication order in all respects need not be limited because of submission made during oral hearing for withdrawal of appeal filed against imposition of penalty. It was not clear from the submission of the advocate whether the advocate was mentioning tax liability as ordered by Commissioner (Appeal) in order dated 28-09-2012 impugned in this appeal or the tax liability as determined in the de-novo order dated 06-11-2013 of the adjudicating authority. - the present appeal has become infructuous and the same is dismissed accordingly with liberty to the appellant to pursue appeal remedy against the de-novo order.
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