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2019 (1) TMI 666 - AT - Service TaxPrinciples of natural justice - benefit of discharging 25% of the penalty imposed under Section 78 of the Finance Act, 1994 wrongly extended - Held that:- There is no merit in the contention of the learned AR for the Revenue that the appellant would be precluded from raising additional arguments in their defense in the denovo proceedings and the present remand proceedings should put a restriction only to the issues raised earlier in their defense - Since we remand the matter to the adjudicating authority, all issues should be examined afresh - appeal allowed by way of remand.
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