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2019 (7) TMI 635

ardships, I am of the opinion that the delay in making the interest payment deserves to be condoned - Further, it has to be noted that appellant has paid the amount within a reasonable time and there is no huge or wanton delay in making such payment. Interest also has been paid within one month after the time prescribed (3 months). The delay in making the payment of interest is condoned - COD appl .....

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qual penalty to ₹ 6 lakhs subject to appellants paying up the entire interest and reduced penalty within 3 months from the date of receipt of the order. It is submitted that the appellant s unit was a sick company and had applied for BIFR for financial rehabilitation. They were under severe financial constraints and they already paid up the entire service tax demand and also paid the reduced .....

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lakhs imposing a condition that the entire reduced penalty along with interest has to be paid within three months from the date of receipt of the order. The service tax demand had already been discharged by the appellants during the proceedings. When the Tribunal has imposed a condition for reducing the penalty, the appellant thereafter cannot approach the Tribunal for condoning the delay by maki .....

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ppeal is partly allowed. It is true that the Tribunal after considering the financial difficulties of the appellant had ordered reduction in the penalty, imposing a condition that the appellant has to pay up the interest liability and as well as the reduced penalty within three months from the date of receipt of the order. Ld. Counsel for appellant submitted that the appellant has paid up the enti .....

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