2007 (8) TMI 45

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..... ideration - Appeal No. ST/30/2007 - Final Order No. A/456/2007-WZB/C-I/(C.S.T.B.) - Dated:- 9-8-2007 - [Order per : Jyoti Balasundaram, Vice-President]. - After hearing both sides for some time on the application for waiver of pre-deposit of Service Tax of Rs. 67.82 crores and penalty of Rs. 100/- per day in terms of Section 76 of the Finance Act, 1994, we find that it is possible to decid .....

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..... nd that the audit report is of June 2007 whereas the Commissioner's order is prior to that date. Since the audit report is now available with the appellants, it is required to be considered by the Commissioner. We therefore set aside the impugned order and remand the case to the Jurisdictional Commissioner for fresh decision in the light of the above audit report. He shall pass fresh orders after .....

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