AIR STATE COURIERS Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) THE applicant seeks interim stay of the order of the Commissioner (Appeals) upholding the Order -in -original by which penalty of Rs. 44,379/ -was imposed on the appellant under Section 76 of Chapter V of the Finance Act, 1944 and a penalty of Rs. 1,000/ - was imposed under Section 77. It appears from the concurrent findings of the authorities below that during the period from April 1999 to March 2000, the appellant had made late payments of service tax on 22 occasions out of 28 deposits and filed ST -3 returns late on 4 occasions out of 11. As noted by the appellate authority, the adjudicating authority had already taken a lenient view by condoning delay of 150 days on his own on the ground that the service tax was a new levy. It is clear that the applicant has not made out any case for waiver of the deposit of the penalties payable under the impugned order. The application is, therefore, rejected. However, on the applicant's depositing the penalties payable under the impugned order within eight weeks from today, the appeal will be heard finally. On failure to make such deposits, the appeal shall stand dismissed. This application stands disposed of \ accordingly. Post the matter for reporting compliance on 29 -1 -2007.