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of <h1>Appellate Tribunal directs pre-deposit for penalty waiver in tax appeal case</h1> <h3>M/s. RAJAPUR MINERALS Versus CCE, BELGAUM</h3> M/s. RAJAPUR MINERALS Versus CCE, BELGAUM - TMI Issues: Waiver of pre-deposit of penalties under Sections 77 & 78 of the Finance Act, 1994.The judgment by the Appellate Tribunal CESTAT Bangalore involved a stay petition for the waiver of pre-deposit of penalties imposed by the adjudicating authority under Sections 77 & 78 of the Finance Act, 1994. The appellant admitted liability for service tax under 'supply of tangible goods' from a specific date but had not filed returns or incorporated the service in the registration certificate. The adjudicating authority found that the appellant had collected service tax from clients. The appellant's Chartered Accountant argued that there was no intention to evade tax, as they had credit in their CENVAT register and had paid the interest upon detection. The departmental representative opposed leniency, advocating for the deposit of the entire penalty amount. The Tribunal noted the appellant's non-compliance with procedures, collection of tax, and financial hardships due to a mining ban. Despite recognizing the financial challenges faced by the appellant, the Tribunal directed a pre-deposit of Rs.2,00,000 within 8 weeks, with the waiver of the balance subject to compliance, and stayed recovery pending appeal disposal. The decision was pronounced in open court.
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