2007 (10) TMI 150

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.... the order of the Commissioner enhancing the penalty imposed on the appellant under Section 76 of Chapter V of the Finance Act, 1994 from Rs. 100/- only to Rs. 48,010/- being amount of service tax involved. 2. It has been held that, the appellant was liable to pay appropriate penalty for the delay in payment of service tax for a period of 517 days. Therefore, @ Rs. 100/- per day, the amount wou....

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....ion 80 of the Act could not be granted in such a situation. 4. It appears from the record that, the appellant's Sole Proprietor had sent a letter dated 23-11-2006 to the Commissioner, in which it was categorically stated that, the show cause notice was received in the office of the appellant in the evening of 22-11-2006. It was further stated that, the appellant was not well and was undergoing ....