CHARU PAPERS LTD. Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) THIS is an appeal against the order of the Commissioner (Appeals) No. 128/CE/MRT -I/2008, dated 30 -6 -2008.

(2.) NONE appears for the respondent. However, there is a request to decide the appeal on merits.

(3.) SHOW cause notice was issued proposing Service Tax amounting to Rs. 1,06,253/ - relating to the period from May, 2006 to September, 2006 and the same was confirmed by the original authority vide order dated 28 -11 -07 along with interest. A sum of Rs. 1,06,253/ - was imposed as penalty under Section 76 of the Act. However, dispute regarding credit of Service Tax was decided in favour of the appellants by the original authority. Before the original authority also, there was no dispute about the liability to pay the Service Tax as revealed from the finding of the original authority which is reproduced below: