2008 (1) TMI 185

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..... osable as minimum penalty is Rs. 100 per day and the same would come to only Rs.15,900 instead of Rs. 69,900/- as imposed by the lower authorities – Subject to the above modification, the impugned order is upheld - ST/107/2007 - A/268/2008-WZB/C-II/(SMB), - Dated:- 25-1-2008 - Shri M.V. Ravindran, Member (J) [Order] -1. This appeal is filed against the Order-in-Appeal No. AT/117/RGD/2007 .....

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..... order that the Commissioner (Appeals) has correctly followed the law as has been laid down by the Tribunal directed the appellant to pay minimum penalty under Section 76 of the Act. The Service tax payable by the appellant for the period July, 2005 to Sept, 2005 is paid by the appellant belatedly by six months. 4. On perusal of the impugned order, I find that the penalty imposable as minimum .....

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