TMI Blog2008 (10) TMI 83X X X X Extracts X X X X X X X X Extracts X X X X ..... y the Supreme Court in Gujarat Ambuja Cements Ltd.’s case - Having regard to the circumstances and also considering the fact that the appellant has paid tax beore SCN, penalty is set aside - as liability of interest is statutory in nature, assessee is liable for the same - ST/60 of 2008 - A/2298/WZB/AHD. of 2008 - Dated:- 16-10-2008 - B.S.V. MURTHY, TECHNICAL MEMBER Ms. Minoo Shah and J.N. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Advertising Services (P.) Ltd. v. CCE [2006] 5 STT 158 (Bang.-CESTAT), the decision of the Tribunal in Green Ply Industries Ltd. v. CCE [2006] 4 STT 188 (Delhi-CESTAT) in support of her contention that penalty and interest are not leviable when duty was paid before issue of show-cause notice or not. She also submits that in view of the fact that retrospective liability had to be brought in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cited by Ld. Advocate on behalf of appellant are not relevant since both the judgments relied upon decisions of the Tribunal in CCE v. Machino Montell (I) Ltd. 2004 (168) ELT 466 (New Delhi-Trib.) (LB) which has been overruled by Hon'ble Punjab Haryana High Court. 2. Considered the submissions made by both sides. There is no dispute about liability of service tax. Also liability of inte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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