2007 (8) TMI 337

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....ay Saxena for the Respondent. ORDER 1. The appellants challenge the penalty of Rs. 2,32,253 imposed under section 76 and penalty of Rs. 8,000 imposed under section 77 of the Finance Act, 1994 for late payment of service tax and non-submission of S.T. 3 return. 2. I have heard both sides. I note that in the case of D.R. Gade v. CC [2006] 4 STT 223 (Mum.-CESTAT), the Tribunal relied upon se....