ALLIANCE INC. Vs. COMMISSIONER OF CUSTOMS AND

JUDGEMENT

(1.) THIS application is directed against the Order -in -Revision No. 159/NSK/06 dt. 22.02.2007.

(2.) CONSIDERED the submissions made by both sides and perused the records. The issue involved in this case is regarding the upward -revision of the penalty by the Revisionary authority under the provisions of Section 84 of the Finance Act, 1994. It is seen from the records that the appellant had deposited the entire amount of the Service Tax along with interest thereof at the first instance, when the matter went before the adjudicating authority. Since the entire amount of Service Tax and interest thereof stands deposited with the Revenue, the application for waiver of pre -deposit of the penalty is allowed and recovery thereof stayed till the disposal of the appeal.