2013 (9) TMI 289

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..... Mr R K Singla, AR. Per: P G Chacko: This application filed by the appellant seeks waiver and stay in respect of the penalty imposed on them under Section 76 of the Finance Act 1994. After a perusal of the records and hearing both sides, we are of the view that the appeal itself requires to be finally disposed of at this stage. Accordingly, after dispensing with predeposit, we take up the appeal .....

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..... ice tax to be paid by him, and to pay it up under intimation to Central Excise Officer concerned. In such event, sub-section (3) restrains the Central Excise Officer from issuing any notice under sub-section (1) of section 3 to the assessee in respect of the amount of service tax paid by him. The above explanation reads thus:    "For removal of doubts, it is hereby declared that no pena .....

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