2008 (6) TMI 103 - AT - Service Tax

By the power vested u/s 84, Commissioner, directed for reviewing the OIO and vide his review order directed the assessee/applicant filed a reply why the penalty be not enhanced appellant submit that said order as passed by the Commissioner, as a reviewing authority is in the violation of principles of natural justice - applicant was not issued SCN for enhancement of penalty as provided u/s 84 hence stay is granted

Summary

The appellate tribunal allowed the application for waiver of pre-deposit of penalties as the reviewing authority's order enhancing penalties was in violation of natural justice. The applicant's appeal is stayed until disposal. [Case: Appellate Tribunal CESTAT MUMBAI, Citation: 2008 (6) TMI 103 - CESTAT MUMBAI]