2012 (6) TMI 389

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..... penalty can be extended at the appellate stage also if the same has not been extended in the order-in-original - since the order-in-original has not extended the option to pay penalty, interest and service tax within thirty days from the date of the order no reason to interfere with the impugned order - against revenue. - ST/131, 132, 133, 138, 139/10 & E/1620/10; ST/CO/107, 108, 109, 110, 111 .....

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..... he respondents. Heard the ld. A.R. who reiterates the submission made by the Revenue in the appeal memorandum. On behalf of the respondent a letter has been received stating that they do not want to be heard personally if the order of the Commissioner (Appeals) is upheld. 3. I have considered the submissions. The matter is no longer res-integra. This Tribunal in the case of M/s. Swati Chemical .....

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