2007 (5) TMI 72

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....l filed against the order of Commissioner (Appeals) Delhi-III, in which the appellants have been imposed various penalties under Sections 76, 77 and 78 of the Finance Act, 1994. The Commissioner (Appeals) in the impugned order dated 4-8-2006 has made the following observations "I have carefully gone through the impugned order, facts of the case, grounds of appeal and submissions made at the tim....

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.... of the Mach mo Montell case penalty is not imposable. In the case of M/s. Hero Honda Motors Ltd. v. CCE, Delhi-III CESTAT Delhi in the Final Order No. A/728/05-NB-SM, dated 26-4-2005 held that "mere deposit of duty amount before the issuance of show cause notice against the cost of reputation is not much help to the appellants. This payment of duty cannot be said to be a voluntary act. The evasio....

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....yment of tax. On perusal I find that the facts and circumstances of these cases are different from the present case. The appellants got registered and deposited duty when it was detected by the department. Therefore, penalty has rightly been imposed under Sections 76, 77, 78 of the Finance Act, 1994. Service tax was calculated on the basis of data provided by the principle company. In view of the ....