2007 (8) TMI 100

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..... fusion in respect to tax liability - penalty sustained - Appeal No. ST/46/2007-SM(BR) - Final Order No. 1522/2007-SM(BR)(PB) - Dated:- 30-8-2007 - [Order per] - The appellant filed this appeal against the impugned order in so far as imposition of penalty of Rs. 12,047/- under Section 76 of the Finance Act, 1994. The Tribunal vide Final Order No. 309/2006-SM (BR) dated 14-2-2006 [2006 (4) S.T .....

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..... in detail the letters issued by them with the Superintendent of Central Excise in respect of procedure of filing of their return and payment of tax. I find, that the appellant failed to give any explanation for late payment of tax. Therefore, I do not find any reason to interfere the order of the Commissioner (Appeals). Accordingly, the appeal filed by the appellants is rejected. (Order dictated .....

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