1997 (8) TMI 1

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....f the applicants. However, in response to the notice of hearing, there was a request from them to decide the case on merits. Further, it was submitted that in the similar circumstances in the case of Sajjan Kumar Kariwal (Appeal No. E/1610/96-NB) vide Final Order No. E/312/97-NB, dated 14-2-1997 [1997 (20) RLT 885 (CEGAT)] the Tribunal not only waived the pre-deposit the penalty but appeal itself ....

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....the appellants that since service tax was introduced for the first time, he did not know that he was required to submit quarterly return even when he was not doing any trading at the stock exchange. After knowing that he was required to file return, the same was submitted showing NIL return. It was submitted that since it was first delay on introduction of Finance Act, 1994 and there was no liabil....