SHREENATH MOTORS PVT. LTD. Vs. CCE

JUDGEMENT

(1.) THIS stay petition is filed for the waiver of pre -deposit of the amounts of service tax confirmed by the adjudicating authority along with interest and penalties imposed under Section 76, 77 & 78 of the Finance Act, 1994.

(2.) AFTER hearing both sides for some time on the stay petition, we find that the appeal itself can be disposed of, since the issue lies in a narrow compass. Hence after allowing the applications for waiver of pre -deposit of the amounts involved, we take up the appeal for disposal.

(3.) LEARNED SDR submits that Appellant has deposited the amount as directed by the learned Commissioner (Appeals) as indicated in the page No. 66 of appeal Memoranda.