2013 (10) TMI 190

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....hishek Anand, Advocate For the Respondent: Shri S. Chakraborty, Asstt. Commr. (A.R.) ORDER Per Dr. D. M. Misra : These applications are filed seeking waiver of predeposit of service tax of Rs.37.61 lakhs and equal amount of penalty imposed under Section 78 of Finance Act, 1994 and various other penalties under various Sections of the Finance Act, 1994 and a personal penalty of Rs.1,000....

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....ase of Sonic Watches Ltd. Vs. Commissioner of Central Excise, Vadodara reported in 2011 (21) STR 34 (Tri.-Ahmd.) and Rathour Engg. Works Vs. Commissioner of Central Excise, Chandigarh reported in 2012 (27) STR 37 (Tri.-Del.). 3. The ld.A.R. appearing for the Department, could not produce any decisions contrary to the above. 4. Heard both sides and perused the records. We find that the issue ....