2013 (1) TMI 22

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.... ST dated 27.05.2009. 2. None appears for the appellant. However there is a written submission filed on behalf of the appellants received on 27.07.2012 and the same has been taken into account. Heard the learned Superintendent (AR) for the respondent. 3. The relevant facts in brief are that the appellants are transporters and they are registered for providing taxable services under the heads 'Ca....

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....6 and Rs. 1,000/- under Rule 15(3) of the CENVAT Credit Rules. The Commissioner (Appeals) has upheld this order. 4. On a perusal of the grounds of appeal, I find that the appellants are seeking waiver of the penalty merely on the ground that they have paid the service tax short-paid and the credit irregularly utilized voluntarily even before confirmation of the demand by the original authority. I....