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

JUDGEMENT

(1.) THE instant appeal was filed by the appellant challenging the impugned order, by which the appellant was ordered to pay the penalty of Rs. 51,481/ - under Section 76 of Chapter V of Finance Act, 1994 and a penalty of Rs. 1,000/ - under Section 77 of the said Act.

(2.) THE relevant facts of the case, in brief are that the appellant is engaged in the business of paper printing industries registered with the service tax department for payment of service tax on the 'goods transport agency'. The dispute relates to imposition of penalties for failure to pay the Service Tax for the months of January, 2005 to March, 2005 by due dates as prescribed under Service Tax Rules, 1994. The appellant deposited the entire amount of service tax along with interest on 5 -10 -05. Thereafter, the show cause notice dated 9 -11 -05 was issued proposing to impose penalty on failure to pay service tax during the material period in due time. The adjudicating authority imposed penalty, which was upheld by the Commissioner (Appeals).

(3.) THE learned advocate on behalf of the appellant submits that Central Board of Excise and Customs vide letter F. No. 341/18/2004 -TRU, dated 17 -12 -04, clarified as under: