TMI Blog2011 (2) TMI 981X X X X Extracts X X X X X X X X Extracts X X X X ..... stay order of the Commissioner requiring the appellants to deposit an amount of Rs.7.5 lakhs was not unreasonable and should have been complied with thus appellant should be required to deposit the amount as per the stay order of the Commissioner and accordingly direct the appellant to deposit this amount within six weeks and report compliance to Commissioner (Appeals) who will decide the appeal o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant, the Commissioner (Appeals) vide his stay order required the appellants to deposit an amount of Rs.7.5 lakhs. Since this was not deposited, appeal has been rejected for non compliance with that stay order. 2. The learned advocate on behalf of the appellants submitted that appellant had paid an amount of Rs.11,74,540/- and this amount was paid in the month of September 2009. He submit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ote of this payment. It has been specifically stated in the order that this amount was towards service tax dues for the period from October 2008 to March 2009 and even after payment of this amount, there was a shortfall since the amount payable was Rs.12,63,018/-. Therefore the question of adjustment any amount towards pre-deposit does not arise as rightly observed by Commissioner (Appeals). This ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r of the Commissioner and accordingly direct the appellant to deposit this amount within six weeks and report compliance to Commissioner (Appeals) who will take note of the compliance and decide the appeal on merits after giving reasonable opportunity to the appellants. Stay petition as well as appeal get disposed of in above terms. (Dictated Pronounced in Court) - - TaxTMI - TMITax - Serv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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