2008 (1) TMI 373

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....espondent. Order 1. On hearing both the sides on application for waiver of pre-deposit of service tax of Rs. 52,482 together with interest and penalty of Rs. 100 per day, Rs. 1,000 and amount equal to tax confirmed under the provisions of sections 76,77 and 78 of the Finance Act, 1994 respectively, I find that it is possible to dispose of the appeal at this stage and, hence, I proceeded to d....

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....an identical situation in the case of Dinesh Kumar & Co. v. CCE, Jaipur [Stay Order Nos. 535-538/2007, dated 31-10-2007], pre-deposit has been waived and recovery thereof stayed. In this view of the matter, the applicant has made out strong case for waiver of pre-deposit. I, therefore, waive the requirement of pre-deposit and stay the recovery thereof. Since the Commissioner (Appeals) has dismisse....