2010 (12) TMI 394

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....A. Khanna, DR, for the Respondent. [Order]. - Ld. Counsel submits that as against the service tax demand of Rs. 3,72,105/- arose in adjudication, that was firstly reduced to Rs. 2,08,158/- in terms of para 7(c) of the first appellate order. The figure that arises under the above para got again reduced by set off of Cenvat Credit to the extent of Rs. 1,42,542/-. When the Cenvat Credit reduced....

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.... the appellant has to suffer penalty. 4. Heard both sides and perused the records. 5. In view of the circumstances stated above, pre-deposit is dispensed and appeal itself is also disposed by this common order. 6. Ld. DR is correct to say that there should be penalty under Section 77 of the Finance Act 1994 for not filing/late filing of the return and so also for default to make paym....