M.P.Bohra, - (1.)I have heard Shri B. Saha, Id. Advocate for the appellants and Shri J.R. Madhiam, ld. JDR for the Revenue.
(2.)Shri Saha submits that the ST-3 Returns were submitted in time but the Returns were assessed very late and the delay of the assessment cannot be passed on to the appellant. The short refund in the payment of Service Tax was due to delay assessment and cannot be attributed to the appellant. He further submits that alleged delay was due to the fact that the legal provisions were not clear and the benefit must be given to the appellant. He submits that the appeal may kindly be allowed.
In reply ld. JDR, Shri Madhiam supports the judgments of the lower authorities. He further submits that the penalty imposed is mandatory. He submits that the appeal may kindly be dismissed.

(3.)I have perused the orders passed by the subordinate authorities and considered the rival contention submitted by both the parties. The ignorance of law cannot be made excuse for delay payment of tax. The legal provisions are clear and it cannot be made excuse for the delay payment of Service Tax. From perusal of the statements submitted along with the appeal shows that amount paid was grossly inadequate. In certain case, the tax deposited was 10 times less than the actual liability of the tax. The order of the Commissioner (Appeals) has elaborated and has dealt with all the points raised by the appellants. I do not find any force in the appeal.