COMMISSIONER OF CENTRAL EXCISE Vs. GYPSY ADVERTISING CO.

JUDGEMENT

(1.) THIS appeal has been directed by the Revenue against the impugned order -in -appeal vide which the Commissioner (Appeals) has modified the order -in -original of the adjudicating authority who confirmed the demand of Rs. 78,285/ - under Section 68 of the Service Tax Act against the respondents with penalty of Rs. 100/ - per day under Section 76, by reducing the demand to Rs. 2,985/ - and setting aside the penalty.

(2.) NONE has come present on behalf of the respondents. The notice for today's hearing was sent to them on 6 -5 -2004, but no response has been received. No request for adjournment has been also received from them. Therefore, I proceed to decide the appeal on merits after hearing the learned JDR.

(3.) CONSEQUENTLY , the appeal of the Revenue is accepted.