2009 (7) TMI 1074

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....st the Order-in-Appeal No. 139/2007 dated 18-12-2007. 2. The issue involved in this case is regarding the liability for penal provisions under Sections 76 and 78 of the Finance Act, 1994. It is undisputed that the appellants had discharged the Service Tax before the issuance of Show Cause Notice. It is also seen from the records that the appellant had been paying service Tax for the period 1-7-20....

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....ed by the appellant before him as barred by limitation, only on the ground that "It is on record that postal authorities have now confirmed having delivered the said cover/document to the addressee on 1-7-2006". On perusal of the evidences annexed as Annexure-D to the appeal memorandum, I find that only the name of the appellant is mentioned in the slip but has been signed by the same person, but ....