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2015 (12) TMI 412 - AT - Service TaxImposition of penalty - whether concession in penalty to the extent of 25% of the tax liability discharged before the appellate authority disposed the appeal is deniable when such concession was allowed by adjudication order - Held that:- Department has not verified as to on whom the adjudication order was served. Mere dispatch of the order may not result in inference that it was served on the appellant. It should be addressed to the right addressee. There is no finding to that effect. Had the department verified the address of the addressee from envelope containing the order and caused an inquiry, truth would have been discovered to reach to a conclusion that the envelope containing the adjudication order was served on the assessee. In absence of any inquiry, appellant gets benefit of doubt of the service of the order upon it not earlier to 21.12.2009. When the order came to the knowledge of assessee, upon service, the crucial date for it to discharge penalty was 21.12.2009 and 30 days therefrom was to be reckoned. - to reduce litigation and also considering discharge of tax liability which is not in dispute by Revenue, penalty is reduced to 25% of tax liability which is also said to have been discharged by the appellant and not controverted by Revenue - Decided in favour of assessee.
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