2013 (1) TMI 379

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..... ce. Heard the Ld.A.R. for the Revenue. 2. This is an appeal filed by the Revenue against Order-in-Appeal No.51/PAT/S.Tax/Appeal/2011 dated 17.03.2011 passed by the Commissioner 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 .....

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..... partment, were not before the Ld.Commissioner(Appeals). 4. I have carefully considered the submissions of Ld.A.R. and perused the record. The Ld.Commissioner(Appeals) has directed 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 advanc .....

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