2009 (7) TMI 195

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..... institutions, was under doubt in the entire trade as to whether they are covered by Business Auxiliary Service or not. – appellant submits that in view of the general doubt prevailing in the industry at the relevant time, the benefit of provision of Section 80 should have been extended to them. - Inasmuch as I find that Commissioner (Appeals) has already remanded the matter for re-quantification .....

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..... 25/2004-ST, dt.10-9-04 as also quantum of penalty imposable upon the appellant in terms of Section 78 of Finance Act, 1994. As such, I find no penalty amount stand quantified vide impugned order of the Commissioner (Appeals), thus requiring dispensation with any pre-deposit of the same. Stay petition is, accordingly, dismissed as infractuous. 2. Appellant's grievance is only in respect of pena .....

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..... prevailing in the industry at the relevant time, the benefit of provision of Section 80 should have been extended to them. For the above proposition, he also relies upon Tribunal's decision in case of M/s. Car World Autoline v. CCE Cochin , as reported in 2008 (9) S.T.R. 246 (Tri.-Bang.). 3. Inasmuch as I find that Commissioner (Appeals) has already remanded the matter for re-q .....

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