DIAMOND CEMENTS Vs. CCE

JUDGEMENT

(1.) HEAD both sides. These appeals are filed against the same impugned order, therefore, they are being taken up together. In the impugned order, Commissioner (Appeals) confirmed the demand in respect of service tax under Section 73 of the Finance Act, 2000. In view of the provisions of revalidation Act held that no interest and penalty is imposable.

(2.) THE appellants filed appeals against the imposition of service tax whereas Revenue filed an appeal asking for interest and penalty on the assessee.

(3.) REVENUE brought to our notice the decision of the Single Member Bench in the case of Bhima S.S.K. Ltd. v. CCE reported in whereby Ld. Single Member disagreed with the view taken in the case of L.H. Sugar Factories Ltd. (supra).