2006 (3) TMI 36

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..... 2006 - Dated:- 27-3-2006 - The Department is in appeal against the Order-in-Appeal dated 29.7.2004. All these three appeals are arising out of the same Order-in-Appeal, and the issue involved being the same, all the three appeals are being taken up and disposed of by one consolidated order. 2. Considered the submissions made by the learned D.R. None appeared for the respondents despite notice. .....

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..... y pay the amount within a specified time, penal proceedings will not be initiated against them. In these cases, the respondents have been vigilant enough to pay the Service Tax and interest immediately on receipt of the judgment of the Honourable High Court of Gujarat and did not wait for the judgment of the Honourable High Court of Calcutta. 4. In view of the above facts and circumstances, I do .....

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