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<h1>Tribunal Requires Rs. 75,000 Pre-Deposit, Denies Full Penalty Waiver</h1> The Tribunal directed the applicant to make a pre-deposit of Rs. 75,000 within 8 weeks, with the balance amount waived until the appeal's disposal. The ... Application for waiver of pre-deposit of penalty – amount deposited before SCN - Revenue submits that in this case evasion was detected by the department and after having been caught on the wrong foot, appellant cannot escape for payment of penalty - applicant fails to make out a prima facie case for waiver of entire amount of penalty – stay not granted completely The applicant sought waiver of service tax and penalty. The Tribunal directed pre-deposit of Rs. 75,000 within 8 weeks, with the balance amount waived till appeal disposal. The applicant failed to make a prima facie case for full penalty waiver.
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