CCE Vs. SUPER SALES AGENCIES LTD.

JUDGEMENT

(1.) Ld. DR for the Revenue (appellant) has given an account of the facts of the case and has reiterated the grounds of the appeal. Ld. Consultant for the respondents has argued in defence of the impugned order of the Commissioner (Appeals), banking on Final Order No. 930 -931/2004 dated 20.10.2004 passed by this Bench in the cases of M/s. EID Parry Confectionery Ltd. and M/s. EID Parry (India) Ltd., (Appeal Nos. S/22 8b 39/2004) : 2004 (117) ECR 670 (T).

(2.) The Revenue's appeal is against the order of the Commissioner (Appeals) vacating interest on service tax as well as penalty on the assessee. The assessee (respondents) had received goods transport service during the period 6.11.1997 to 1.6.1998 but did not pay tax in respect thereof. However, the tax was paid later on, prior to issuance of the relevant show -cause notice. This payment was not under protest. The show -cause notice dated 2.1.2003, which also proposed to levy interest on tax and to impose penalty on the assessee, came to be adjudicated upon by the original authority, which, apart from confirming the demand of service tax, charged interest on the tax amount under Section 75 of the Finance Act. 1994 and imposed penalties on the assessee under Sections 76 and 77 of the said Act. The first appellate authority upheld the demand of tax but set aside the lower authority's order with regard to interest and penalties. In the present appeal, the Revenue has challenged vacation of interest on tax. The assessee has not come in appeal against the demand of service tax.

(3.) No representation for the respondents despite notice.