GINNI INTERNATIONAL LTD. Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) THIS appeal is directed against order -in -appeal dated 06 -10 -05 which upheld the Order -in -Original imposing penalty and demanding interest from the appellant.

(2.) THE relevant facts that arise for consideration are appellant were receiving services from goods transport operators during the period 16 -11 -97 to 2 -6 -1998 and did not discharge the Service Tax payable. The appellant discharged the Service Tax liability on 5 -2 -2004 and 12 -2 -2004. The revenue issue show cause notice to the appellant on 16 -11 -04 demanding interest on the Service Tax due and sought to impose penalty on the appellants. On adjudication, the adjudicating authority confirmed the interest payable and also imposed penalty on the appellant. Hence, this appeal.

(3.) HEARD the learned DR and perused records. I find from the record that the appellants have discharged the Service Tax liability before the issuance of show -cause notice. The Service Tax liability has arisen for the receipt of services by the appellant from goods transport operators. An identical issue came up before the Tribunal in the case of Green Ply Industries Pvt. Ltd., in which case vide its Final Order No. 626/06 -SM (BR), dated 22 -2 -06 in the Tribunal held as under: