2. The appellants have deposited the confirmed service tax amount of Rs. 29,814/- and interest of Rs. 3,439/- pertaining for the period from April 2002 to September, 2003 under Sections 73 and 75 of the Finance Act, 1994. This amount was paid on 30-12-2003. The Order-in-Original imposed penalty of Rs. 2,500/- under Section 76 of Finance Act, 1994 for the delayed payments of service tax and Rs. 500/- under Section 77 of the Finance Act, for delay in filing the returns. These amounts were also paid. After passing the impugned order, thereafter the Commissioner (Revisional) has reviewed the Order-in-Original enhanced the penalty amount to the tune of Rs. 29,814/- which is now assailed before this Tribunal.
3. The Id. Counsel for the appellants relied upon the decision of Catalyst Capital Services Pvt. Ltd. v. CCE, Mumbai-IV in which it is held "where there exists no mala fide intention in making delayed payment, the penalty is waived sufficient cause shown." Therefore, basing on the said decision, pre-deposit is sought to be waived and to grant stay from operation of the impugned order.
4. The Id. DR submits that the Commissioner (Revisional) has empowered to enhance in his revisional powers in view of the decision ETA Engineering Ltd. v. CCE, Chennai 5. The existence or non-existence of the mala fide intention can be decided by culling out of the facts and circumstances of the case, at the time of disposal of the appeal. Suffice to mention here that the appellants have paid all the confirmed amount along with interest, the difference in enhancement of penalty amount. Therefore, 1 feel that there exists sufficient grounds for waiver of pre-deposit and to grant stay from its recovery. Accordingly, pre-deposit is waived and stay is granted from its recovery. List the appeal in its turn.