2017 (10) TMI 1442

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ta, Advocate For The Respondents : Mr : D. Halder, Assistant Commissioner (AR) ORDER P.K. Choudhary, Member (J) 1. This appeal has been filed by the appellant against the Order-in-Appeal No. 2/ST/HAL/2017, dated 27-1-2017 passed by Commr. of Central Excise (Appeals), Kolkata. 2. Briefly stated the facts of the case are that the appellant was registered with the Service Tax Authoriti....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....es and perused the appeal records. 4. The Commissioner (Appeals) observed that the service tax was actually paid on 14-6-2011. The interest was paid on 18-4-2013. The Commissioner (Appeals) observed that there is a long delay in payment of interest and therefore, Section 78 may be invoked. I am unable to accept the findings of the Commissioner (Appeals) for the reason that the delay in payment ....