2003 (10) TMI 210

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....) (Oral)]. - This appeal is directed against the Order-in-Appeal No. 9/2002 (M-I), dated 28-2-2002 passed by the Commissioner of Central Excise (Appeals), Chennai by which he has upheld the order of the lower adjudicating authority and confirming the interest amount of Rs. 48,25,578/- M/s. Chennai Telephones under Section 75 of the Finance Act, 1994 for the belated remittance of service tax for so....

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..... Since the period pertains to August, 1994 to August, 1998 i.e. to say prior to 1-11-2000 and since it was a Central Government department, no interest can be charged from them for the alleged belated payments. He further submits that the impugned order may be set aside. 3. Appearing for the Revenue ld. DR Shri C. Mani reiterates the stand taken by the department vide their letter dated C/IV/T....

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.... Bharat Sanchar Nigam Ltd (BSNL). Therefore, no interest can be levied on them for such belated payments. 5. We have considered the submissions made by both sides and find that during the period i.e. from 5-10-1994 to 14-10-1998 when the journal slips were issued it was a Department of Telecommunication Services which was a Central Government Department and in view of the Tribunal decision rend....