2009 (9) TMI 523

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..... per MM. Kumar, J]. - The instant appeal filed under Section 35(G) of the Central Excise Act, 1944 read with Section 83 of finance Act, 1994 (for brevity "Finance Act") is directed against order dated 13-12-2007 [2008 (10) S.T.R. 430 (Tri.-Del.)]  passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (for brevity "the Tribunal"). 2. The Tribunal has upheld the order pas .....

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..... appeal of assessee filed against the order-in-original passed by the Assistant Commissioner. whereby period of payment of interest was modified and order of penalty was set aside by accepting the plea that there was reasonable cause. He has accepted the view that the dealer did not deposit the Service tax earlier under the impress that the recipients of service was under no obligation to pay the S .....

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