9911796707
TMI Blog2006 (2) TMI 20X X X X Extracts X X X X X X X X Extracts X X X X ..... 64/05-CE dated 25.8.2005 by which the Commissioner (A) has confirmed the levy of interest for delayed payment of Service Tax beyond the permissible date of payment. The appellants had paid the Service Tax even before the issue of show cause notice and contend that levy of interest is not justified in the light of the larger Bench judgment rendered in the case of CCE, Delhi Vs. Machino Montell (I) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fect and the Apex Court judgment is required to be given effect to. He submits that the benches of the Tribunal who have not agreed with the judgments of Apex Court, High Court and Larger Bench of the Tribunal has committed judicial indiscipline and the Commissioner (A) in not following the judgment of the Tribunal, which is confirmed by the Apex Court also amounts to judicial indiscipline. He, fu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... consideration, we have difficulty in accepting the Commissioner (A)'s order and also the plea raised by the SDR in light of some of the orders of the Tribunal passed by the West Region Bench and North Region Bench presided by Vice President and their attempt to distinguish the judgments of Apex Court as well as the Larger Bench of the Tribunal. It is not proper for a sub-ordinate Court or Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X
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