2008 (6) TMI 33

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....al) Shri T. K. Jayaraman, Member (Technical)  (Final Order No. 728/2008 dt. 23.6.2008 certified on 9.7.2008 in Appeal No. ST/222/2007)   Shri K. Sambi Reddy, JDR for Appellant None for Respondent [Order per Dr. S.L. Peeran Member (Judicial)] - This Revenue's appeal has been filed against the Order-in-Appeal No. 79/2007-CE dated 28.02.2007 by which the Commissioner (Appe....

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....he Bench with regard to the non-imposition of penalty, the learned DR submits that the penalty is also liable to be imposed as held by the Tribunal in the cases of Pushpak Publicity Vs. Commissioner of Central Excise & Customs, Nasik [2006 (4) STR 449 (Tri. Mumbai)]; Sabharwal Security Consultants Vs. Commissioner of Central Excise, New Delhi [2007 (8) STR 269 (Tri.-Del.)]; S. Ramanand Aiyar & Co.....

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....use notice. The aspect pertaining to non-imposition of penalty in cases where the tax and interest was paid before the issue of show cause notice has been considered by this Bench by Final Order numbers cited supra wherein it was held that penalty is not leviable in cases where the service tax and interest was paid before issue of show cause notice. In the present case, the appellants have paid th....