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2008 (5) TMI 118 - AT - Service TaxAllegations of fraud, collusion or wilful mis-statement – held that charges of suppression of facts or intention to evade payment of duty can not be alleged merely on the grounds of non-submission of return and registration etc. – moreover, appellant has duly accounted for the goods manufactured on job work basis under the prescribed Annexure-V and returned the manufactured goods under Annexure-VI – penalty was rightly set aside by commissioner by invoking section 80
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