2012 (6) TMI 418

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..... seven days in filing the appeal. It was submitted that because of Diwali holidays there was delay in filing the appeal. Accepting the reasons for condonation of delay the delay of seven days is condoned. 2. The ld. counsel submits that show cause notice was issued to the appellant on the ground that appellant had adjusted Rs.99,998/- being the excess payment of service tax made in the previous q .....

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..... at there was excess amount has been accepted in the show cause notice and therefore it was not open to the department to say that there was no excess payment. Prima-facie I find considerable force in the argument putforth by the ld. counsel. Taking note of the fact that the excess amount actually adjusted amounting to Rs.32,545/- with interest has been deposited and penalty also has been deposited .....

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