2009 (8) TMI 408

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....Bipin Garg for the Appellant. Fateh Singh for the Respondent. ORDER D.N. Panda, Judicial Member - Learned Counsel, Shri Bipin Garg submits that the appellants deposited the service tax with interest before issuance of show-cause notice for which there should not be harsh penalty under section 78 of the Finance Act, 1994. The tax was paid on 4-8-2003 and interest was paid subsequently. Theref....

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.... Excise Act, 1944 was incorporated into the Finance Act, 1994 to mitigate hardship of the appellants. We had occasion to deal with such an issue in Bajaj Travels v. CCE [Final Order Nos. ST/198-199/2009-Cus. (BR), dated 19-6-2009] (Delhi - CESTAT). Following the ratio laid down by Hon'ble High Court of Delhi in the case of K.P. Pouches (P.) Ltd. (supra) and our discussion in Bajaj Travels' case (s....