TMI Blog2010 (3) TMI 507X X X X Extracts X X X X X X X X Extracts X X X X ..... records did not reveal as to whether case of assessee warranted imposition of penalty. Held that - matter was remanded to original authority to re-examine. - ST/61 OF 2010-SM (BR.) - 307 OF 2010-SM (BR.) - Dated:- 10-3-2010 - D.N. PANDA, JUDICIAL MEMBER A.K. Batra for the Appellant. S.N. Srivastava for the Respondent. ORDER 1. The appellant has come against the revision orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red Accountant 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , when First 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. Pouches (P.) Ltd. v. Union of India 2008 (228) ELT 31. The Hon'ble High Court has categorically laid down the law that in order to remove the difficulties, the option exercisable for the conces ..... X X X X Extracts X X X X X X X X Extracts X X X X
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