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2014 (12) TMI 122 - PUNJAB AND HARYANA HIGH COURTWaiver of pre deposit - Invocation of extended period of limitation - Interest u/s 75 - Penalty u/s 78 - Held that:- Discretion exercised by the appellate authority in passing the inter-locutory order does not suffer from any legal infirmity warranting interference of this Court. The claim made by the petitioner before the Commissioner (Appeals) has not been substantiated so far. The documents in support of the claim are yet to be co-related to the duty which might have been paid by the petitioner’s corporate office, transporter or vendor. The aforesaid documents are yet to be produced before the Appellate Authority. There is no document on the record for us to presume that the petitioner has discharged the liability through anyone else of paying service tax - Decided against assessee.
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