9911796707
TMI Blog2014 (1) TMI 1415X X X X Extracts X X X X X X X X Extracts X X X X ..... penalty was imposed on the appellant on an appeal filed by the Revenue and the appellant is a heart patient, medical certificate was submitted that he was not well, and the nature of the business in which the appellant is involved, I consider that in this case, a lenient view is called for and accordingly the delay is required to be condoned - Delay condoned. - ST/79/2012 - Stay Order No. S/823/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tions 76, 77 and 78 of Finance Act, 1994. After discharging the entire amount of Service Tax liability and penalty to the extent of 25% of Service Tax and also penalty under Section 77, appellant was not aware that there were other penalties to be paid. He submits that because of this difficulty, the delay occurred and seeks condonation of delay. 2. Ld. AR submits none of these is a valid reason ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... consider that in this case, a lenient view is called for and accordingly the delay is required to be condoned and the delay is condoned. 4. Coming to the Stay Petition, in view of the fact that the Service Tax and penalty under Sections 77 and 78 have been paid, I consider that this as a fit case for waiver of pre-deposit of penalty imposed under Section 76 of Finance Act, 1994. Accordingly, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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