TMI Blog2007 (5) TMI 72X X X X Extracts X X X X X X X X Extracts X X X X ..... and penalty sustained - Appeal No. ST/10/2007-SM(BR) - Final Order No. 944/2007-SM(BR)(PB) - Dated:- 17-5-2007 - [Order per] - This is an appeal filed against the order of Commissioner (Appeals) Delhi-III, in which the appellants have been imposed various penalties under Sections 76, 77 and 78 of the Finance Act, 1994. The Commissioner (Appeals) in the impugned order dated 4-8-2006 has made t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t's please that he was not aware of service tax is not tenable. The appellant's pleas that service tax paid before issue of show cause notice in view of the Mach mo Montell case penalty is not imposable. In the case of M/s. Hero Honda Motors Ltd. v. CCE, Delhi-III CESTAT Delhi in the Final Order No. A/728/05-NB-SM, dated 26-4-2005 held that "mere deposit of duty amount before the issuance of s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... delayed payment of service tax (ii) Palika Palace v. CCE, Chandigarh assessee delayed filing of return (iii) CCE, Kolkata v. LIC of India; there was short payment of tax. On perusal I find that the facts and circumstances of these cases are different from the present case. The appellants got registered and deposited duty when it was detected by the department. Therefore, penalty has rightly be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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