2006 (12) TMI 536

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..... Respondent. ORDER [Order]. - This appeal arises from OIA No. 171/2006-C.E. dated 9-6-2006 challenging the levy of penalty and interest, as they had paid the Service Tax before the issue of Show Cause Notice. 2. The learned Counsel relies on the following rulings :- (i) CCE v. Machino Montell (I) Ltd. - 2004 (168) E.L.T. 466 (Tri. - LB); (ii) Rashtriya Ispat Nigam Limited v. CCE - 2003 (1 .....

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..... CE, Bangalore - 2006 (3) S.T.R. 333 (Tri.-Bang.) 3. The learned JDR justifies the imposition of interest and penalty. 4. On a careful consideration, it is seen that there is no dispute about the fact of deposit of Service Tax even before the issue of Show Cause Notice. Therefore, in terms of the above rulings, interest and penalty is not leviable. Hence, the levy of penalty and interes .....

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