2011 (3) TMI 146

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..... d by way of remand - ST/S/463/2010 & ST/783/2010 - - - Dated:- 11-3-2011 - Dr. CHITTARANJAN SATAPATHY, JJ, Shri M.N. Bharathi, for the appellants Shri A.B. Niranjan Babu, SDR, for the respondents Heard both sides. 2. Considering the fact that the entire amount of tax and interest has been paid, and only penalty amount is in dispute, I waive the requirement of predeposit .....

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..... to consider the applicability of Section 73 to the facts of this case earlier, the impugned order is set aside and the matter is remanded to the original authority to decide the matter afresh, taking into consideration the plea made on behalf of the appellants in regard to the application of Section 73. He shall give a reasonable opportunity of hearing to both sides before passing a fresh order. .....

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