2008 (8) TMI 256

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..... clear legal knowledge and therefore the delay in filing the appeal amounting to 97 days is condoned – appellant submits that there is a mistake in calculation on the part of Revenue while calculating the tax liability -he submits that if the calculation is correctly made, the interest liability also would have been discharged – stay granted - ST/70/2008 - S/912/2008-WZB/AHD - Dated:- 29-8-2008 - .....

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..... hey have a very strong case and the delay was not intentional. Ld. DR on behalf of the Revenue says that the decision of the Tribunal in the case of M/s. Jairaj Spinning Weaving Mills Ltd. v. CCE, Hyderabad-I [2007 (217) E.L.T. 218 (Tri.-Bang.)] in support of his contention that delay need not be condoned since the appellants had received the order in time and the reasons given by them are n .....

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..... ke in calculation on the part of Revenue while calculating the service tax liability and consequential equivalent amount of penalty imposed also would come down and he submits that if the calculation is correctly made, the interest liability also would have been discharged. Anyway this aspect has to be seen only at the time of final hearing. Since duty and penalty have been deposited, stay against .....

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