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2010 (2) TMI 509

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..... 10-SM (BR) - Dated:- 9-2-2010 - D.N. PANDA, JUDICIAL MEMBER 1. Shri Manjit Singh, Consultant claiming to be Manager of the appellant company, prayed for adjournment when the matter was called. He submits that the appellant is not well. When the substance of the issue is looked into, it is seen that the appellant has made abuse of law seeking appeal against a very paltry sum of service tax dem .....

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..... 8-2009 against the Stay Application No. 1908/09 calling for deposit of Rs. 200. Such deposit not being made by the appellant, when the matter was called on 26-10-2009, the appeal was dismissed for non-compliance. But today learned DR submits that compliance has been made. The appellant has also made an application for restoration of the appeal on the ground that the appellant failed to be present .....

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..... e appellant, the appellant does no deserve any leniency for waiver of penalty. 5. Heard Revenue and also perused the first appellate order. Learned Commissioner (Appeals) has confirmed the adjudication order brining out clearly that interest element was payable not against the service tax of Rs. 12,488,394 and Rs. 24,971 but there was a series of default made by appellant to discharge admitted .....

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