2006 (12) TMI 536

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.... Shri Anil Kumar, JDR, for the Respondent. ORDER [Order]. - This appeal arises from OIA No. 171/2006-C.E. dated 9-6-2006 challenging the levy of penalty and interest, as they had paid the Service Tax before the issue of Show Cause Notice. 2. The learned Counsel relies on the following rulings :- (i)      CCE v. Machino Montell (I) Ltd. - 2004 (168) E.L.T. ....

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....Co. - 2006 (4) S.T.R. 230 (Tri.-Kolkata) (ix)   CCE, Kanpur v. Anto Mal Jain - 2006 (3) S.T.R. 651 (Tri.-Del.) (x)     Mass Marketing & Advertising Services Pvt. Ltd. v. CCE, Bangalore - 2006 (3) S.T.R. 333 (Tri.-Bang.) 3. The learned JDR justifies the imposition of interest and penalty. 4. On a careful consideration, it is seen that there is no ....