2008 (3) TMI 695

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....T.K. JAYARAMAN Sl. No. Appeal No. Name of the party Impugned Order No. & Date Penalty 1. ST/279/2007 M/s.Tidewater Shipping Private Ltd. Vs. CST, Bangalore RA No. 62/2007 dated 29.05.2007 Rs. 100/- for everyday u/s 76 Rs. 7,12,000/- u/s 78 2. ST/249/2007 Mr. Madhusudan Balaji Vs. CST, Bangalore RA No. 41/2007 dated 23.03.2007 Rs. 100/- for everyday u/s 76 Rs. 5,00,000/- u/s 78 3. ST/290/2007 M/s. JBC ImpexVs. CST, Bangalore RA No. 44/2007 dated 27.03.2007 Rs. 100/- for everyday u/s 76 Rs. 1,000/- u/s 77 4. ST/397/2007 M/s. Macro Services Vs. CCE(A), Mangalore OIA No. 193/2007 dated 29.08.2007 Rs. 51,004/- u/s. 76 Rs. 1,000/- u/s 77 Rs. 51,004/- u/s 78 In all the a....

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....n respect of Sl. Nos. 1, 2 & 3, the Revisionary Authority, viz. the Commissioner, proceeded against the appellants and imposed penalties as indicated above especially in each case, the penalty equal to the Service Tax not paid was imposed under section 78. In respect of the case in Sl. No. 4, the lower Authority himself confirmed the tax which was also paid much before the issue of Show Cause Notice and penalty under Section 78 was also imposed. In any case, in all the appeals, the common thing is that the Tax and the interest were paid much before the issue of Show Cause Notice. 2. The learned Advocates pointed out that there are number of case-laws which hold that when the duty and the interest are paid much before the issue of Show Ca....