2013 (3) TMI 26

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.....   This is an application seeking waiver of pre deposit of penalty of Rs.1,76,000/- imposed under Section 76 of the Finance Act, 1994. 2. At the outset, the Ld. Consultant submitted that they have paid the Service Tax on GTA services availed for the month of January and February, 2009 erroneously by utilizing the Cenvat Credit. As soon as the said mistake was pointed out by the Department, t .....

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..... ance with the Provisions of Section 35F as applicable to Finance Act, 1994 by virtue of Section 83 of the Finance Act, 1994 and without affording an effective hearing to the appellant. In these circumstances, the order passed by the Ld. Commissioner (Appeal) is set aside and the matter is remanded to the Ld. Commr. (Apepal) for deciding the issue afresh without insisting for any pre deposit from t .....

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