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M/s Niranjan Lal Agarwal Versus CCE, Raipur

2016 (6) TMI 1105 - CESTAT NEW DELHI

Implementation of final order of the tribunal - cargo handling service - In the order, Tribunal has upheld the adjudication order to the extent of confirmation of the service tax demand alongwith interest made within the normal period of limitation a .....

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05 - CESTAT, NEW DELHI] of this Tribunal has either been stayed or overruled by any higher Courts. Therefore, the Department is duty bound to implement the order of the Tribunal. As such, in terms of Rule 41 of CESTAT Procedure Rules, 1982, we direct .....

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o. 50713/2015 - Dated:- 13-6-2016 - Shri S.K. Mohanty, Member (Judicial) and Shri R.K. Singh, Member (Technical) Shri Bhusan Ahluwalia, C.A. and Mohit Singh, Advocate for the Appellant. Ms. Neha Garg, Authorized Representative (DR) for the Respondent .....

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he said order has recorded the following findings :- 16. However we take note of the decisions of the Tribunal in the case of Gajanand Agarwal (supra) and Vishal Traders (supra) and hold that suppression with intention to evade payment of tax cannot .....

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to evade payment of duty this is a case for waiving all penalties as per the provisions of section 80 of Finance Act, 1994. Thus only the demand for tax for the normal period of limitation and demand for interest for such tax short paid survives in .....

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One such decision is that in the case of C.C.E. v. Advantage Media Consultant - 2008 (10) S.T.R. 449 (Tri.-Kol.) which decision has been upheld by the Apex Court also [2009 (14) S.T.R. J49 (S.C.)]. Se we direct that in this case also, benefit of cum- .....

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longwith interest made within the normal period of limitation and has also set aside the penalty imposed in the adjudication order in terms of Section 80 of the Finance Act, 1994. Further, vide the said order, benefit of cum-tax value has been extend .....

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