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2017 (11) TMI 614 - CESTAT KOLKATAGTA service - non-payment of service tax - validity of appeal before the Commissioner (Appeals) against the adjudication order - Held that: - Revision proceedings are not permitted when the issue in question is pending in appeal before the Commr. Of Central Excise (Appeals). Penalty u/s 76 - Held that: - There is no attempt on the part of the appellant to distinguish the facts of the case in respect of imposition of penalty under Sec. 76 as imposed by the Commr. Of Central Excise. Therefore, I do not find any reason to interfere with the impugned order. Appeal dismissed - decided against appellant.
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