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2015 (11) TMI 331 - CESTAT CHENNAI

2015 (11) TMI 331 - CESTAT CHENNAI - TMI - Imposition of interest and penalty - GTA service, Supply of Tangible Goods Service and Management, Maintenance & Repair Service - Held that:- Strangely the Review order does not challenge the concessional penalty extended by learned Adjudicating authority. It has come to erroneous conclusion that no penalty was levied under Section 78 of the Finance Act, 1994. Revenue has made the observations erroneously without any reason recorded in review order. Lea .....

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respondent although notice has gone. Revenue explains that Revenue is aggrieved because of there was no levy of interest and penalty was not levied under Section 78 of the Finance Act,1994. 2. The submission of the Revenue that GTA service, Supply of Tangible Goods Service and Management, Maintenance & Repair Service were subject matter of adjudication and taxes were levied thereon. But penalty not being imposed, Revenue is aggrieved. 3. In the absence of the respondent, the order of the lea .....

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