2013 (6) TMI 649

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..... vindaran: When these stay petitions were called out, learned consultant appearing on behalf of the appellant would submit that the appellant herein has discharged the entire amount of service tax liability, interest thereof along with 25% of the amount of service tax confirmed as penalty under Section 78, after the adjudication proceedings. It is his submission that the appellants are contesting .....

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..... amount as enough deposit to hear and dispose the appeal. 4. We also find that the adjudicating authority imposed penalty on the individual who is Finance Manager of the appellant M/s. Dalma Energy LLC, since the issue is being contested, we also allow this application for the waiver of pre-deposit of amount of penalty imposed on him. 5. Applications filed for the waiver of pre-deposit of balanc .....

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