2010 (5) TMI 318

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....he Appellant. T.H. Rao for the Respondent. ORDER Ms. Jyoti Balasundaram, Vice-President - For the reasons recorded below, we waived pre-deposit of penalty of Rs. 30 lakhs imposed upon the assessees herein for wrong availment of Cenvat credit during the period April, 2007 to March, 2008 and proceed to hear and decide the appeal itself at this stage with the consent of both sides. 2. The....

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....is of his own ascertainment thereof, or on the basis of tax ascertained by a Central Excise Officer before service of notice on him under sub-section (1) in respect of  such service tax, and inform the Central Excise Officer of such payment in writing, who, on receipt of such information shall not serve any notice under subsection (1) in respect of the amount so paid : Provided that the....