Penalty
CESTAT, Mumbai
Bench
Crescent
Organics (P) Ltd.
v.
Commissioner of Central Excise; *
Mumbai-IV
T. ANJANEYULU, JUDICIAL MEMBER
AND DR.
CHITTARANJAN SATAPATHY, TECHNICAL MEMBER
ORDER NO.
ST/296-297/WZB/2006/C-IV/CESTB
APPLICATION
NOS. ST/S/2496 AND 2497 OF 2005
APPEAL NOS.
ST/211 AND 212 OF 2005
November 10,
2005
Section 86 of the Finance Act, 1994 - Appellate Tribunal -
Appeals to - Assessee had deposited service tax and interest there on, however,
it could not deposit equal amount of penalties imposed under sections 76 and 78
and other penalties imposed under sections 75A and 77 - Whether in view of
factum of payment of service tax including interest, pre-deposit of penalties
was to be waived - Held, yes [Para 3]