2008 (7) TMI 348

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..... he Respondent. [Order per : S.L. Peeran, Member (J)].- The appellant is required to pre-deposit the penalty amount of Rs. 6,43,420/- under Section 78 of the Finance Act, apart from the penalty of Rs. 1,000/- under Section 77 of the Act. The learned Counsel submits that the service tax along with interest has been paid before the issue of snow cause notice and in all such cases, the Bench normally .....

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..... ertaining to non-imposition of penalty. In any case, they have deposited the service tax along with interest before the issue of show cause notice. Therefore the prayer for waiver of pre-deposit of the penalty amount is accepted. The stay application is allowed. There shall be no recovery of the amount even after the expiry of 180 days from the issue of this order. The appeal to come up for hearin .....

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