2007 (10) TMI 149

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..... 2. Heard the learned JDR and perused the record. The applications for restoration of appeals have been filed on the ground that the Tribunal has failed to notice the decision of the Supreme Court in the case of Rashtriya Ispat Nigam Limited - 2004 (163) E.L.T. A-53 (S.C.) in which it has been held that if the duty is paid before issuance of show cause notice, no penalty is liable to be imposed. I .....

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..... ter should be recalled. 3. I however find that the appellants have never referred the case now been cited by them at the time of hearing the appeals in which both the sides were heard. A decision of the Supreme Court in the case of Rashtriya Ispat Nigam Limited do not automatically apply to the service tax as such, because the provisions of Central Excise Act are different from that of Service ta .....

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