2011 (2) TMI 845

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....CDR Per: S S Kang: Heard both sides. 2. The applicant filed this application for waiver of pre-deposit of penalties imposed by the Commissioner under the Review proceedings under Section 84 of the Finance Act, 1994. The applicant had paid Service Tax along with interest and the adjudicating authority, by invoking the provisions of Section 80, dropped the proposal for imposing penalties un....