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2012 (5) TMI 426

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..... Appeal No.111/10 - - - Dated:- 25-4-2012 - SHRI S. K. GAULE, DR. D. M. MISRA, JJ. Shri Gopal Agarwal, C.A. for the Appellant (s) Shri S. Misra, Addl. Commr. (A.R.) for the Department Per Shri S. K. Gaule : Heard both sides. The applicant filed this application for waiver of predeposit of service tax of Rs.31,43,384/- and penalties of Rs.62,85,000/- and Rs.5,000/- each und .....

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..... nt of predeposit of service tax and penalties, we remand the matter back to the ld. Commissioner (Appeals) to decide the application for condonation of delay without insisting any predeposit. Needless to say that a reasonable opportunity of hearing may be given to both the sides. The appeal is disposed of by way of remand. Stay petition is also disposed of. (Dictated and pronounced in the open .....

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