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2015 (11) TMI 1043 - AT - Service TaxLevy of Penalty u/s 78 - Invocation of Section 80 - whatever was suggested by the audit party and reversed the cenvat credit taken along with interest - show cause notice was issued with the wrong name as M/s. Gland instead of the name of appellant - Held that:- In the SCN it has been stated that M/s. Gland has not disclosed the details. Therefore the appellant could have easily contested this saying that if Gland has not disclosed the details how can appellant be liable to pay back the cenvat credit and interest and penalty. However the appellant has accepted it as a typographical error and this issue has never been raised. Apparently the appellant wanted to close the issue and do not enter into a litigation. Nevertheless litigation has been commenced by the Revenue and even while doing so in the case of a demand, the cut and paste procedure has been adopted resulting in a wrong name mentioned in the show-cause notice. - even the statutory provisions have not been considered and decisions cited have not been discussed. - this is a fit case for waiver of penalty under Section 80 of Finance Act 1994 and accordingly penalty imposed on the appellant are set aside. - Decided in favour of assessee.
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