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2009 (8) TMI 306

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..... e opportunity has been given in this matter, thus the matter has to be remanded back. - ST/211/2008-Mum - A/537/2009-WZB/C-IV/SMB - Dated:- 28-8-2009 - Shri Ashok Jindal, Member (J) Shri Vishal G. Jain, C.A., for the Appellant. Shri H. B. Negi, SDR, for the Respondent. [Order]. - The appellant has preferred an appeal against the imposition of penalty of Rs.1,18,145/- under Section 78 of the Financ .....

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..... he Finance Act and a penalty of Rs.1,18,145/- under Section 76 and a penalty of Rs.1,000/- under Section 77 of the Finance Act, 1994 were imposed. In exercise of power conferred under Section 84 of the Finance Act, 1994 the Commissioner of Service Tax has called upon the appellant and examined the records of the proceedings for the purpose of satisfying himself as to the legality and propriety of .....

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..... y, 08 but again on 14-5-2008 the Adjudicating Authority has to go to Mantralaya and the hearing could not take place on both these dates. Thereafter no notice was received by the appellant and the impugned or der has been passed ex parte. 4. Heard both sides and perused the records. 5. Considering the fact that no reasonable opportunity of being heard was availed by the appellant and I find it wou .....

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