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2010 (11) TMI 587 - CESTAT, BANGALOREWaiver of pre-deposit - It is his submission that during the pendency of the appeal before the learned Commissioner (Appeals), Commissioner has reviewed the order-in-original and issued a show cause notice and has passed an order enhancing the penalties as indicated herein above - It is his submission that the provisions of Section 84(4) of the Finance Act, 1994 prohibits the Commissioner from taking up the matter for disposal when the issue is pending before the learned Commissioner (Appeals) As regards the enhancement of penalty from Rs. 2,88,000/- to Rs. 3,53,898/-, we find it necessary that the assessee should be put to conditions - Appeal is allowed by way of direction to deposit Rs. 2,88,000
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