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2008 (7) TMI 75 - AT - Service Tax“Consulting Engineering” – delay in payment of tax – in revision order CCE imposed penalty u/s 76 following the decision of the Tribunal in the case of ETA Engineering Ltd. - Commissioner had not discussed the facts of the case before imposing penalty - It is well settled that the imposition of penalty is based on the facts and law of the case – impugned order was passed without considering the submission of the Appellant - impugned order is set aside - matter is remanded to Commissioner
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