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TMI Blog2013 (1) TMI 379X X X X Extracts X X X X X X X X Extracts X X X X ..... as advanced citing the provisions of law now mentioned in the grounds of appeal by the department, and as there was no Show Cause Notice issued by the Appellant directing payment of interest for the month of February, 2008 and March, 2008, except a remark by the assessing officer, thus the Commissioner(Appeal) has no occasion to refer and record his finding on the relevant provisions. In these cir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Central Excise(Appeals), Patna. 3. The Ld.A.R. submitted that the present appeal is filed on the ground that the Ld.Commissioner(Appeals) has directed recovery of interest from 05.04.2008 instead of the delays recorded by the assessing officer involving a total interest of Rs.14,506/- only. He has submitted that the delay in payment of Service Tax for the month of February, 2008 was 81 days ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ected that interest should be charged only w.e.f. 05.04.2008 even though PAN based Service Tax registration was granted to the Appellant from 12.05.2008. I find that before the Ld.Commissioner(Appeals), no argument was advanced citing the provisions of law now mentioned in the grounds of appeal by the department, and as there was no Show Cause Notice issued by the Appellant directing payment of in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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