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TMI Blog2010 (2) TMI 509X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant company, prayed for adjournment when the matter was called. He submits that the appellant is not well. When the substance of the issue is looked into, it is seen that the appellant has made abuse of law seeking appeal against a very paltry sum of service tax demand of Rs. 1,081 so also there is a smallness of demand of penalty of Rs. 12,121. Against the tax demand, an amount of Rs. 8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant, when the matter was called on 26-10-2009, the appeal was dismissed for non-compliance. But today learned DR submits that compliance has been made. The appellant has also made an application for restoration of the appeal on the ground that the appellant failed to be present on 26-10-2009 for reporting compliance. For no objection by Revenue, the appeal is restored and taken up for disposal of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... perused the first appellate order. Learned Commissioner (Appeals) has confirmed the adjudication order brining out clearly that interest element was payable not against the service tax of Rs. 12,488,394 and Rs. 24,971 but there was a series of default made by appellant to discharge admitted tax liability. Penalty was also imposed for no deposit of service tax for the period January, 2005 to Septe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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