2009 (8) TMI 408

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..... h Singh for the Respondent. ORDER D.N. Panda, Judicial Member - Learned Counsel, Shri Bipin Garg submits that the appellants deposited the service tax with interest before issuance of show-cause notice for which there should not be harsh penalty under section 78 of the Finance Act, 1994. The tax was paid on 4-8-2003 and interest was paid subsequently. Therefore, there should not be levy of any p .....

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..... Finance Act, 1994 to mitigate hardship of the appellants. We had occasion to deal with such an issue in Bajaj Travels v. CCE [Final Order Nos. ST/198-199/2009-Cus. (BR), dated 19-6-2009] (Delhi - CESTAT). Following the ratio laid down by Hon'ble High Court of Delhi in the case of K.P. Pouches (P.) Ltd. (supra) and our discussion in Bajaj Travels' case (supra) on the levy of penalty under section 7 .....

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