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2014 (5) TMI 579 - CESTAT KOLKATAWaiver of pre-deposit of Service Tax - Penalty u/s 76, 77 & 78 - Held that:- Prima facie, it cannot be lost sight of the fact that the appellant had not been serious from the date of issuance of the first SCN i.e. on 30th April, 2010 in responding to the allegations of the Department about short payment of service tax. Both sides at this stage, agree that the matter be remanded to the adjudicating authority for consideration of the evidences which were not earlier placed before the adjudicating authority. Therefore, in the interest of justice, we are of the view that the case may be remitted to the adjudicating authority for deciding the issue afresh - Matter remitted back with order of pre deposit - Decided partly in favour of assessee.
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