2005 (3) TMI 576

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....rder]. - Heard both sides. 2. The appellant/applicant has filed the ROM application inter alia stating that the appellant has already paid the Service Tax along with the interest of Rs. 5 lakhs for the delayed payment. The appeal was filed against the imposition of penalty amount. The ld. Consultant appearing for the appellant submitted that the lower authorities have not considered the gr....

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....ication and to pass a fresh adjudicating order in the matter as the adjudicating authority has not considered the provision of Section 80 which clearly provides that no penalty is imposable on the assessee for any failure referred to in Section 76, 77 or 78 if the assessee proves that there was reasonable cause for the delayed payment. Therefore, his submission is that in view of the provisions of....