2008 (5) TMI 605

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..... re taken up together for disposal as per law, as the issue lies in short compass. 2. The Commissioner (A) by Order-in-Appeal No. 105/2007-C.E., dated 28-11-2007 dismissed the appeal for non-compliance of the interim order directing the appellants to pre-deposit the penalty amount confirmed in the Order-in-Originai. The appellant plea is that the Service Tax and interest was paid before the issue .....

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..... e matter. 5. We have carefully considered the submissions. We notice that the issue pertaining to waiver of interest in cases where the tax has been paid prior to issue of show cause notice was already decided in large number of judgments. The issue is under further consideration and all similar matters have been listed for final hearing on 21-5-2008. As the matter has not been decided on merits .....

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