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of <h1>Appeal allowed due to defective notice, penalty waived, recovery stayed. Departmental appeal pending.</h1> <h3>Jenious Clothing Pvt Ltd Versus Commissioner of Central Excise And Service Tax, Bangalore-III</h3> The appeal was allowed, and the penalty imposition proceedings were set aside due to the invalid show-cause notice. The requirement of pre-deposit of ... Waiver of pre deposit - Imposition of penalty u/s 11A - SCN Issued after 1 year of imposition of penalty - Held that:- Taking note of the fact that entire amount has been paid and provisions of Section 11A requires much more detailed consideration and also taking note of the fact that Hon'ble High Court of Gujarat has taken a view that Rule 8(3A) is ultra vires, the appeal itself could have been allowed, but for the fact that the Department has filed an appeal, at this stage, final decision need not be taken. In view of the above discussion, the requirement of pre-deposit of penalty is waived and recovery thereof is stayed during the pendency of the appeal. - Stay granted. The judgment deals with a case involving delay in payment and penalty imposition proceedings. The appellant defaulted in payment but made up for it and provided intimation. The show-cause notice for penalty imposition was deemed invalid due to delay. The appeal was not decided due to a pending departmental appeal, and the requirement of pre-deposit of penalty was waived with recovery stayed during the appeal.
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