2007 (1) TMI 168

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..... icant fails to make out a prima facie case for waiver of entire amount of penalty – stay not granted completely - ST/519/2006-SM - S/121/2007-SM/(PB), - Dated:- 11-1-2007 - Shri P. K. Das, Member (J) Shri A.K. Batra, Consultant, for the Appellant. Shri Dharam Singh, DR, for the Respondent. [Order] - The applicant filed this application for waiver of pre-deposit of service tax of .....

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..... oth sides and on perusal of the record, I find force in the submissions of the learned D.R. and, therefore, the applicant fails to make out a prima facie case for waiver of entire amount of penalty. However, after considering the facts and circumstances of the case and the financial hardship, I direct the applicant to pre-deposit Rs. 75,000/- within 8 weeks and to report compliance on 15-3-07. O .....

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