2009 (9) TMI 33

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....tam, SDR for the Appellant. None for the Respondent. [Order per M. Veeraiyan, Member (Technical)] - This is an appeal by the department against the order of the Commissioner (Appeals) No. 02/ST/PKL/2008 dated 28.12.08 in so far as the same relates to setting aside the penalty Rs.35,116/- under section 76 of the Finance Act imposed by the original authority. 2. The respondents were apparen....

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....e tax before the stipulated date and are entitled for waiver of penalty. 3. Learned SDR submits that the reasoning adopted by the Commissioner is not factually sustainable. Even if the party has pleaded ignorance of law, having paid service tax due for the months of October, 2004 to January, 2005 on 31.3.05, they cannot plead ignorance about the liability for subsequent months. He seeks setting....