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TMI Blog2009 (3) TMI 124X X X X Extracts X X X X X X X X Extracts X X X X ..... - Dated:- 5-3-2009 - Shri B.S.V. Murthy, Member (Technical) (Final Order No. A/543A/WZB/Ahd/2009-CII and Stay Order No. S/430/WZB/Ahd/2009-CII dt. 5.3.2009 certified on 13.3. 2009 in Application No. ST/Stay/162/2009 and Appeal No. ST/26/2009) Shri Vipul Kandhar , CA for Appellant Shri Sameer Chitkara, SDR for Respondent Per B.S.V. Murthy: Learned Chartered Account ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ility, they have paid service tax with interest. He also submits that penalty under Section 78 has also been paid as per the law in full. His only request is to grant stay against recovery of penalty under Section 76 77, imposed on them. 2. I find that the issue involved is very short one and matter can be decided finally at this stage instead of granting stay and taking up at a later stage. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paid the tax with interest. They have also paid penalty under Section 78. In view of the circumstances in this case that the exemption had been withdrawn for a period of 59 days in between, I find that this a fit case for extending benefit of lenient view under Section 80 and waive the penalty imposed under Section 76 and 77 of Finance Act, 1994. Accordingly, the appeal is allowed with consequent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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