TMI Blog2010 (2) TMI 341X X X X Extracts X X X X X X X X Extracts X X X X ..... to adjudicating authority to re-examine issue whether penalty imposable and whether assessee entitled to concessional penalty. - ST/61/2010-SM(BR) - 307/2010-SM(BR)(PB) - Dated:- 19-2-2010 - Shri D.N. Panda, Member (J) Shri A.K. Batra, C.A. , for the Appellant. Shri S.N. Srivastava, SDR, for the Respondent. [Order]. - The appellant has come against the revision order passed b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... untant moving the stay application states that when the service tax demand has already been discharged, realization of the balance demand may be stayed during pendency of the appeal. 3. Learned DR submits that the order passed by the learned Commissioner in exercise of the Revisionary jurisdiction was proper which has taken into account the law laid down by the Apex Court in the case of Dharamen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Proviso to Section 78 of the Finance Act, 1994 has made provision for concessional penalty, that proviso cannot be ignored following the law laid down by the Hon'ble High Court of Delhi in K.P. Pouch case reported in 2008 (228) E.L.T. 31. The Hon'ble High Court has categorically laid down the law that in order to remove the difficulties, the option exercisable for the concessional penalty cannot ..... X X X X Extracts X X X X X X X X Extracts X X X X
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