2008 (7) TMI 305

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..... the Respondent. [Order]. - Revenue filed this appeal against revised order passed by the Commissioner of Central Excise whereby Show Cause Notice issued for revision of Adjudication order was dropped. 2. After hearing both the sides and on perusal of records, it is seen that the Respondent is a proprietorship concern and paid the tax before issue of show cause notice. The Adjudicating Authority .....

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..... ioner, Division-I for charging of interest under Section 75 of the Act. ibid and not for the impugned Service tax. Moreover, the Deputy Commissioner vide the said OIO had imposed penalty of Rs. 1,000/- for such lapses under Section 76 of the Act ibid apart from penalty of Rs. 1000/- under Section 77 of the Act ibid." 3. It is seen that the Commissioner of Central Excise after considering the fact .....

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