2006 (12) TMI 536

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....espondent. 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. 466 (Tri. - LB); (ii) Rashtriya Ispat Nigam Limited v. CCE - 2003 (16....