2009 (5) TMI 100

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..... - The delay in filing the present appeal is of eighteen days, which according to the appellant has occurred on account of his visit to remote village of Tamil Nadu to see his ailing mother. In view of the above, I condone the delay and allow the COD application. 2. I proceed to decide the stay petition, which is for dispensation of pre-deposit of penalty amount of Rs. 69,596/-. The said penalty s .....

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..... of service tax and as such delay had occurred. 3. Prima facie, I find that the explanation given by the appellant is not sufficient to invoke the provisions of Section 80, as rightly held by the authorities below. Late filing of return and late payment of tax, prima facie attracts penalty under Sections 76 & 77. As such I direct the applicant to deposit 50% of the penalty within a period of six .....

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