Prakash Decorators Vs. Cce - Court Judgment

SooperKanoon Citationsooperkanoon.com/46586
SubjectService Tax
CourtCustoms Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided OnDec-04-2007
JudgeP Das
Reported in(2008)12STJ200CESTATNew(Delhi)
AppellantPrakash Decorators
RespondentCce
Excerpt:
2. ld. counsel on behalf of the applicant submits that the applicant deposited the tax along with interest. he further submits that the adjudicating authority dropped the proceedings, which were revised by the commissioner of central excise.2.1. after hearing both the sides and on perusal of the records, i find that it is sufficient for the waiver of pre-deposit of the penalty amount. accordingly, the pre-deposit of the penalty amount is waived till the disposal of the appeal. the stay application is allowed.
Judgment:
2. Ld. Counsel on behalf of the applicant submits that the applicant deposited the tax along with interest. He further submits that the adjudicating authority dropped the proceedings, which were revised by the Commissioner of Central Excise.

2.1. After hearing both the sides and on perusal of the records, I find that it is sufficient for the waiver of pre-deposit of the penalty amount. Accordingly, the pre-deposit of the penalty amount is waived till the disposal of the appeal. The stay application is allowed.