2009 (8) TMI 408

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..... - ST/527/2007-CUS.(BR.) - ST/255 OF 2009 - Dated:- 17-8-2009 - D.N. PANDA, JUDICIAL MEMBER AND RAKESH KUMAR, TECHNICAL MEMBER Bipin Garg for the Appellant. Fateh Singh for the Respondent. ORDER D.N. Panda, Judicial Member - Learned Counsel, Shri Bipin Garg submits that the appellants deposited the service tax with interest before issuance of show-cause notice for which there sh .....

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..... aw, that shall be squarely applicable under section 78 of the Finance Act, 1994. Similar provision as that of section 11AC of the Central Excise Act, 1944 was incorporated into the Finance Act, 1994 to mitigate hardship of the appellants. We had occasion to deal with such an issue in Bajaj Travels v. CCE [Final Order Nos. ST/198-199/2009-Cus. (BR), dated 19-6-2009] (Delhi - CESTAT). Following the .....

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