2010 (1) TMI 450

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e Appellant. Ravi Rajendran for the Respondent. ORDER 1. This stay petition is filed for waiver of pre-deposit of the following amounts:— (a) Service tax - Rs. 13,646. (b) Interest. (c) Penalty - Rs. 100 per day up to 17-4-2006. (d) Penalty - Rs. 200 per day or @ 2 per cent from 18-4-2006 under section 76. 2. After hearing both sides for sometime on the stay petition, I f....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....uring the pendency of such an appeal, ld. Commissioner, as a revisionary authority, under the provisions of section 84 of the Finance Act, 1994, called for verifying the records and Orderin-Original from the adjudicating authority. After verifying the said Order-in-Original, he came to a conclusion that Order-in-Original is not correct, ld.  Commissioner, as revisionary authority, issued a sh....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t the appellant is eligible for the benefit of abatement of 75 per cent as has been claimed by him under Notification No. 15/2006-ST, dated 25-4-2006. 5. I have considered the submissions and find that during the pendency of the appeal before the ld. Commissioner (Appeals) against the Order-in-Original, ld.  Commissioner as a revisionary authority could not have reviewed the order of the o....