2007 (12) TMI 196

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.... the Respondent. [Order] - The appellant filed this appeal against imposition of penalty under Section 76 and 78 of the Finance Act, 1994 vide revision order dated 14-5-2007 passed by the Commissioner of Central Excise. 2. Learned Advocate on behalf of the appellant submits that the appellants are rendering services of coaching centre, They paid tax @ 8% and filed the return accordingly. Lat....

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....e. He submits that it is reveled from the order of the Commissioner that after long persuasion by the department the appellant deposited the differential tax. He further submits that there is a delay of 14 months and therefore imposition of penalty under Section 76 is justified. He also submits that the appellant suppressed the value of the taxable service and Section 78 is rightly invoked. 4. ....