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TMI Blog2006 (11) TMI 95X X X X Extracts X X X X X X X X Extracts X X X X ..... l difficulties. - Appeal No. ST/129/2006-SM - Final Order No. 1665/2006-SM(BR)(PB) - Dated:- 3-11-2006 - [Order per] - This appeal is directed against the order in appeal dated 27-2-2006 that upheld the penalties imposed on the appellants vide order-in-original dated 30-11-2004. 2. The relevant facts that arise for consideration are that the appellants are registered and are engaged in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls) concurred with the findings of the lower authorities and upheld the order in original. Hence this appeal. 3. The learned Advocate appearing for the appellant submits that they paid the total amount of Service tax on different dates prior to the issue of show cause notice. It is his submission that the delay in payment was due to financial difficulties, which the appellant was going through ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd discharging the Service tax liability. Strangely from the month of October, 2001 to March, 2003, they did not pay Service tax nor they filed the return despite knowing the provisions of law. The learned Commissioner (Appeals) was correct in coming to the conclusion that the appellant has failed to show any reasonable cause and they are not eligible to get the benefit 6. Accordingly in view ..... X X X X Extracts X X X X X X X X Extracts X X X X
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