Since penalty is only Rs.28.44 lakhs, matter to be placed before Single Member Bench
IN a Service Tax case, the Division Bench of the CESTAT, WZB held as under -
"Considering the fact that the appellant has discharged the Service Tax liability of Rs.28,97,869/- along with interest of Rs.1,04,931/- against the demand of Rs.28,34,398/- and the same is sufficient for hearing this appeal, we waive the requirement of pre-deposit of the amount of penalty imposed and stay recovery thereof during pendency of the appeal.
2. Since the penalty, which is under contest, is only Rs.28,44,398/-, the Registry is directed to place this matter before the Single Member Bench for disposal on 24.07.2013."
Incidentally, section 35D of the CEA, 1944 [Procedure of Appellate Tribunal] has not been made applicable to Service Tax matters through s. 83 of the FA, 1994. See also and 2012-TIOL-1213-CESTAT-MUM.