2011 (8) TMI 547

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..... Delhi in the case of KP Pouches (P) Limited vs. UOI [2008 -TMI - 30328 - HIGH COURT OF DELHI],Tribunal can extend such option - Therefore, if the appellants deposit the entire amount of service tax with interest and penalty under sections 76 and 77 within 30 days from the date of receipt of this order, option to deposit 25% of service tax towards penalty imposed under Section 78 is extended. - S .....

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..... thin 30 days from the receipt of the order and thereby extend benefit of reduction in penalty imposed under Section 78 of Finance Act, 1994. 2. Since the issue is limited to only penalty under Section 78, in terms of the decision of this Tribunal in the case of M/s. Swati Chemicals Industries Others 2009 (94) RLT 684 (CESTAT) and also the decision of the Hon'ble Gujarat High Court in the cas .....

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..... (referred supra) this Tribunal can extend such option. Therefore, if the appellants deposit the entire amount of service tax with interest and penalty under sections 76 and 77 within 30 days from the date of receipt of this order, option to deposit 25% of service tax towards penalty imposed under Section 78 is extended. It is made clear that if full amount of service tax, interest and penalties as .....

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