TMI Blog2007 (11) TMI 103X X X X Extracts X X X X X X X X Extracts X X X X ..... verruled – assessee’s appeal allowed - ST/313-316 of 2007 - 1249-1252/2007 - Dated:- 12-11-2007 - Dr. S.L. Peeran, Member (J) and Shri T.K. Jayaraman, Member (T) [Order per : T.K. Jayaraman, Member (T)]. - These appeals have been filed against the Orders-in-Appeal Nos. 30 31/2007-ST dated 30-4-2007 and 32 33/2007-ST dated 30-4-2007 passed by the Commissioner of Central Excise, Custom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 17/-u/s 73 of the Finance Act, 1994 with interest u/s 75. April 2003 to December 2003 The appellants strongly challenge the demand of Service Tax and also the interest under Section 75 of the Finance Act, 1994. 3. Shri K.S. Ravi Shankar, the learned Advocate, appeared on behalf of the appellants and Shri K. Sambi Reddy, the learned JDR, for the Revenue. 4. We heard both side ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or Spot - Final Order No. 486 487/2007 dated 17-4-2007. Further, the learned Commissioner (Appeals) failed to note that the decision of the Laxmi Colour (P) Ltd. was considered by this Tribunal in the case of Shilpa Colour Lab v. CCE, Calicut wherein it was observed that Laxmi Colour (P) Ltd. case relied on the Supreme Court's decision C.K. Jidheesh v. UOI - 2006 (1) S.T.R 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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