TMI Blog2011 (1) TMI 346X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent. ORDER M.V. Ravindran, Judicial Member. - This stay petition is filed for the waiver of the pre-deposit of amounts of penalties involved. 2. After hearing both sides for some time on the stay petition, we find that the appeal itself could be disposed of at this juncture. Hence, we allow the application for waiver of pre-deposit of amounts involved and take up the appeal for disposal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he period 18-4-2006 to 30-4-2008. Aggrieved by such an order, the assessee preferred and application for rectification of mistake with the ld. Commissioner (Appeals). The said ROM application was dismissed by the ld. Commissioner (Appeals) vide the impugned Order No. 3/2009, dated 31-12-2009. Against such an order, the assessee preferred an appeal before this Tribunal in appeal No. ST/593/10 along ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeal in appeal No. ST/763/09. The application made by the revenue indicates that the CBEC had decided not to refer the matter to COD on account of the amount being low. Hence, they have filed a miscellaneous application No. ST/MA/12/2011 for withdrawal of the appeal filed by the revenue. 6. Ld. Chartered Accountant submits that the withdrawal of the appeal would in any case not hamper the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issuance of show-cause notice. It is borne out from the records. The assessee has deposited the amount on 5-5-2008 while the show-cause notice has been issued on 8-7-2008. It is seen from the records that the assessee is not disputing the service tax liability for the period 18-4-2006 to 30-4-2008. If that be so, their coming forward and depositing the entire amount of service tax along with inter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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