2013 (10) TMI 93

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..... ther, there shall be stay on collection of such penalty arising from the pendency of the appeal - stay granted. - ST/41675/13 - MISC ORDER No.42189/2013 - Dated:- 6-9-2013 - Shri Mathew John, J. For the Appellant : Shri N. Manickam, Consultant For the Respondents : Shri M. RammohanRao, DC (AR) ORDER 1. In this case, there was short payment of service tax by the applicant which wa .....

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..... ant submits that on receipt of the adjudication order, they paid the penalty adjudged. The issue is that adjudication order was not strictly in terms of section 78 of Finance Act 1994. But when the Commissioner (Appeals) revised the order making penalty equal to the said amount of tax, they should have been given an opportunity to pay 25% of the tax short paid which was already paid. Therefore, pe .....

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