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2014 (8) TMI 192 - AT - Service TaxAdmission of additional evidence by the commissioner (appeals) - Penalty u/s 76 & 78 - Commissioner admitted additional evidence and set aside penalty u./s 76 and reduced demand of tax and penalty u/s 78 - Rule 5 of Central Excise (Appeals) Rules, 2001 - Held that:- Commissioner (Appeals) chose to admit the work orders produced by the assessee as additional evidence without any application of the assessee, without recording reasons for admitting the evidence and without giving any opportunity to the Department to rebut the evidence. This action of the appellate authority is clearly in breach of Rule 5 ibid. For this sole reason order set aside and matter remanded back - Decided in favour of Revenue.
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