2013 (10) TMI 45

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.... ORDER Per : M.V.RAVINDRAN; This stay petition is filed by the appellant for waiver of pre-deposit of an amount of penalties imposed by the adjudicating authority under the provisions of Sections 77 & 78 of the Finance Act, 1994. 2. Heard both sides and perused the records. 3. The appellant herein has admitted and accepted the liability for discharge of service tax under the category ....

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....pellant is passing through a very difficult period and has financial difficulties and all his machineries are idle due to ban on mining. 5. Learned departmental representative on the other hand would submit that there was no need for leniency and let the assessee deposit the entire amount of penalties imposed. 6. At the outset, we would record that the assessee has not followed the proper pr....