2002 (6) TMI 1

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..... to pay service-tax with effect from July, 1997. There was a delay in paying service tax for the months of September 1997, October 1997 and November 1997. The details of delay are as under :- Month Amount of Tax (in Rs.) Due date of payment Actual date of payment Sept. 1997 750 15-10-1997 19-12-1997 Oct. 1997 750 15-11 .....

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..... opportunity of being heard he directed the appellant to pay a further sum of Rs. 6,300/- as penalty u/s 76 and Rs. 100/- u/s 77. Aggrieved by the aforesaid order, the appellant is moving this appeal. 2. We have heard both sides and considered the matter and find :- (a) In the case of Shri Sajjan Kumar Kariwala v. CCE, Allahabad reported in 1997 (20) RLT 885 wherein after considering th .....

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..... cision of the lower authority and increasing the penalties cannot be upheld. We, therefore would set aside order of the Commissioner, under appeal before us. (c) The appellants have not taken any grounds, in appeal, or made any prayer against the Order of the ld. Deputy Commissioner, Central Excise ( Service tax) which is restored due to the setting aside of the order of the Commissioner. We wo .....

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