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2016 (1) TMI 258 - AT - Service TaxLevy of penalty - appellant sought to get clarification about the order of tribunal [2014 (3) TMI 1008 - CESTAT MUMBAI] regarding penalty - it was submitted that, the contention of adjudicating authority on demand of service tax was upheld by the Tribunal, therefore they did not want to repeat arguments on merits before the Tribunal in later cases and only advanced their arguments on the issue of penalty - Franchisee Services - Held that:- Para 4 of Tribunal order dt. 26.3.2014 only seeks to convey that as the case had been decided on merits by the Tribunal in its first order dt. 29.11.2006, the appellant did not want to repeat the arguments on merits. The fact that they did contest on merits is evident from the appeal filed by them which gives detailed grounds for contesting the appeal on merits. Para 4 of the order is intended to state that, during the hearing their contention on merits were not sought to be repeated.
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