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2009 (5) TMI 815

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.... Shri B.K. Singh, Jt. CDR, for the Respondent. ORDER This stay petition is filed by M/s. B.S. Enterprises against order-in-appeal No. IPL/226/NSK/2008 dated 4-12-2008 passed by Commissioner of Central Excise and Customs (Appeals), Nashik confirming demand of penalty of Rs. 28,56,336/- under Sec. 78 of the Finance Act, 1994. The applicants are registered with the department and are engaged ....

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....aded the payment of Service tax by not filing proper returns as per books of accounts. The ld. counsel for the applicants submits that as the differential Service tax along with interest has already been deposited before the issuance of show cause notice, penalty is not imposable. 2. The ld. Jt. CDR, on the other hand, drew our attention to the Civil Appeal No. 6435 of 2008 filed by the Revenue....