2006 (12) TMI 55

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..... r - Appeal No. ST/351/06-SM. - Final Order No. 204/2007-SM(BR)(PB), - Dated:- 22-12-2006 - [Order per]- None appeared on behalf of the appellant. By letter dated 2-12-2006, the appellant requested to decide the appeal on merits in their absence on the basis of the available record. Heard the learned D.R. 2. The relevant facts of the case, in brief, are that "Scientific Technical Consu .....

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..... t appeal against the impugned order. 3. The learned D R reiterated the findings of the Commissioner He submits that in the case of ETA Engineering Ltd v CCE, Chennai - 2006 (3) S T R 429 (Tri -LB) = 2004 (174) E L T 19 (Tri -LB)] the Larger Bench of the Tribunal held that penalty of Rs 100/- per day to be imposed in case of failure to pay tax for everyday after the due date. 4. After heari .....

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