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2008 (4) TMI 50 - HC - Service TaxTribunal is not empowered to entertain the appeal on merits which has been dismissed by comm..(A) for non-payment of pre-deposit – since pre-deposit has been paid, matter is remanded to Comm. (A) to decide the matter on merit - When the statute provides discretion, to be available within the two upper & lower limits, the discretion was required to be exercised - It is not always necessary, that maximum penalty should be imposed –Comm.(A) is directed to decide penalty imposable u/s 76
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