2008 (7) TMI 75

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....ants.            Shri S. Gautam, DR for the respondent. [Order per P.K. Das, Member (Judicial) - The Appellant filed this appeal against imposition of penalty of Rs.1,35,100/- imposed under  Section 76 of the Finance Act, 1944 by the revised order of the Commissioner of Central Excise. 2. Ld. Advocate submits that the Appellant i....

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....e ld. Advocate relied upon the decision of the Tribunal as under:- (a) 2006 (4) STR 567 (T-D) (b) 2007 (8) STR 191 (T-D) 3. Ld. DR reiterates the findings of the Commissioner. He submits that the Appellant had not disputed the payment of tax at any point of time and the submission of the ld. Advocate, at this stage, has no effect. He further submits that he Appellant delayed the payment o....