2008 (1) TMI 87

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....lasundaram, Vice-President].- 1. The Revenue is in appeal against the order of the Commissioner of Central Excise(Appeals), Mumbai who has held that the assessees were liable to be charged  interest on delayed payment only  for the period from April to Sept.99 when there was delay in payment of  Service Tax and upheld interest only for that period, setting aside the liability to int....

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....liable to interest for the period Jan. to March, 1999.  Reliance placed by the Revenue on the judgment of the Hon'ble Bombay High Court in the case of All India Federation of Tax Practitioners in W.P.No,142 of 1999-judgement dated 22.2.2001, wherein, the Court directed that if the Members of the Association comply with the requisite formalities prescribed by or under the statute and pay the a....