2007 (12) TMI 149

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..... aid only after the inquiry was conducted by the Department - there is no merit in the appellants’ contention that payment of tax together with interest, prior to the issue of the show cause notice, would absolve them of the liability to pay penalty - reject the appeal of assessee - ST/401/2007 - 1873/2007-SM(BR)(PB) - Dated:- 19-12-2007 - MS. JYOTI BALASUNDARAM, VICE-PRESIDENT [Order]-1. .....

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..... tion of penalty is sustainable when tax liability was paid only after the inquiry was conducted by the Department. Therefore, there is no merit in the appellants' contention that the demand of tax together with interest, prior to the issue of the show cause notice, would absolve them of the liability to pay penalty. Following the ratio of the above decision, I uphold the impugned order of impos .....

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