2009 (3) TMI 153

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Ravindran, Member (Judicial) (Final Order No. 537/2009 dt. 11.3.2009 certified on 21.5.2009 in Appeal No. ST/226/2007) Ms. Joy Kumari Chander, Jt CDR for Appellant None for Respondent Per M.V. Ravindran: This appeal is filed by the Revenue against the impugned Order-in-Appeal No. 94/2007-CE dated 07.03.2007. 2. None appeared on behalf of the respondent. Since, the matter is of 2....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e issue of show cause notice. The Adjudicating Authority held that having not discharged the part of the interest before the issue of show cause notice, the penalty imposed under Section 76 would be applicable to this case and hence, he imposed penalty of Rs. 1,43,962/- (Rupees One lakh Forty three thousand nine hundred and sixty two only). Learned Commissioner (Appeals) white setting aside the pe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... can be demanded or penalty can be imposed. I rely on Hon'ble Tribunal's decision reported in 2006 (3) STR 333 (Tri.-Bangalore) in the case of Mass Marketing and Advertising Service Private Limited and Final Order No. 1378/2006 dated 31.08.2006 of the Tribunal Bangalore in the case of M/s. Shakti Motors where the same ratio has been extended to Service Tax cases. I therefore hold that since the....