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<h1>Tribunal allows correction of appellant's name, waives penalty pre-deposit, no penalty recovery during appeal.</h1> The Appellate Tribunal CESTAT, Bangalore allowed a misc. application for correction in the appellant's name. The appellant was permitted to file a fresh ... Appellant seeking correction in the name of the appellants mentioned in the Cause title - there was a typing error while typing the name of the appellant in the cause-title - appellant is permitted to file a fresh Form ST-5 – appellant have already paid the Service Tax before the issue of show-cause notice - appellants are required to be granted waiver of pre-deposit of penalty amount - stay application is allowed The Appellate Tribunal CESTAT, Bangalore allowed a misc. application for correction in the name of the appellant due to a typing error in the cause-title. The appellant was permitted to file a fresh Form ST-5. The Tribunal granted waiver of pre-deposit of penalty amount as similar matters had been allowed and listed for final hearing on 21-5-2008. No penalty recovery during the appeal's pendency.
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