2017 (2) TMI 1271

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..... e demand against the already available deposit lying with the Department. When it is so, then there is no question for raising the demand for interest or penalty - appeal dismissed - decided against Revenue. - Service Tax Appeal No. 55268 of 2013 - 50838/2017 - Dated:- 9-2-2017 - (Dr.) Satish Chandra (President) And Ashok K. Arya (Technical Member) For the Appellant : Sanjay Jain, DR .....

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..... 49/- without raising the question of interest. Being aggrieved, the Department has filed the present appeal. 3. With this background, we have heard Shri Sanjay Jain, learned DR for the Department and Shri Rohit Jain, learned counsel for the assessee-Respondent. 4. After hearing both sides and perusal of record, it appears that the assessee-Respondent had already deposited the excess amount p .....

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