2007 (8) TMI 95

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..... Appeal No. ST/441/2007 - F.O.No. 432/2007 & S.O.No. 435/2007 - Dated:- 23-8-2007 - [Order per : C.N.B. Nair, Member (T)]. - Heard both sides and perused the record. The stay petition is in regard to service tax demand and penalty. 2. The appeal was rejected by the Commissioner for the reason that the appellants failed to make pre-deposit as ordered. 3. The contention of learned Counsel .....

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..... ecision of this Tribunal in the case of Mangalam Cement (Final Order Nos. 332-333/07, dated 30-5-2007) [ (7) S.T.R. 673 (Tribunal)]. He would point out that the Tribunal had considered the decision of the Supreme Court in the case of L.H. Sugar also while passing the above order. 5. A perusal of the record shows that the demand was raised by specifically invoking the extended period. T .....

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