2010 (9) TMI 632

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.... P.G. Chacko, Member (J)].  - This matter which does not figure in today's cause list is being mentioned by Counsel for the appellant in appeal No. S.T./687/2009. 2. This Bench had granted waiver of pre-deposit and stay of recovery in respect of the amount of service tax demanded from the appellant vide Stay Order No. 1738/2009, dated 23-11-2009. That stay of recovery was meant to ....

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.... in CC & CE, Ahmedabad v. Kumar Cotton Mills Pvt. Ltd. [2005 (180) E.L.T. 434 (S.C.)]. For the information of the departmental authorities, we reproduce below para-6 of the Apex Court's judgment [which refers to sub-section (2A) ibid]. "6. The sub-section which was introduced in terrorem cannot be construed as punishing the assessees for matters which may be completely beyond their control....