2007 (1) TMI 177

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....e Appellant. Shri Samir Chitkara, SDR, for the Respondent. [Order]. - The appeal is heard finally at the instance of both the sides in view of the short point involved in the matter by waiving pre-deposit. 2. The appeal is directed against the order of Commissioner (Appeals) by which, relying upon the decision of the Hon'ble Supreme Court in the case of Gujarat Ambuja Cements Ltd v. Union....

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....would pay up service tax of Rs. 5,690/-, but there was no warrant for imposing penalties under Sections 76 and 78 of the Act He has placed reliance on the decision of the Tribunal in the case of Maharashtra State Electricity Board v Collector of Central Excise, Pune reported in 2003 (161) E.L.T. 391 (Tri.-Del.), in which, in the context of Section 11AC of Central Excise Act, 1944, it was held that....