2009 (2) TMI 199

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..... e. 31-3-2006. The Appellant should not get any immunity from levy of interest. Therefore the levy of Service Tax and interest is confirmed - considering that the appellant was dealt under law at the early stage of implementation of law, levy of harsh penalty of Rs. Three lakhs shall be disproportionate. Finding that there was a delay of less than one year in an average, I reduce the penalty from R .....

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..... That has compelled to the Adjudicating Authority to make a chart under para-4 of the order of adjudication. This is also concrete finding by ld. Appellate Authority below in para-7 of the appellate order. Learned counsel does not dispute the delay. But he disputes reason of decision confirming penalty. He therefore prays for lenient consideration of penalty. 2. Ld. DR submits that there is no d .....

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..... low. The appellant submitted that there was financial constraint to discharge the admitted liability. Such averment should have entered into consideration by the ld. Appellate Authority to examine whether the case falls under Section 80 of the Finance Act, 1994. No doubt the Appellant was dealt under law in early stage of implementation thereof. There is admitted delay as depicted in the chart pre .....

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