TMI Blog2014 (8) TMI 825X X X X Extracts X X X X X X X X Extracts X X X X ..... in ascertaining the liability. Thus the claim that there is overlapping of demand, at this stage, rest on appreciation of evidences. In these circumstances, the balance of convenience is in favour of the Revenue. No financial hardship has been pleaded nor substantiated by the Applicant - Partial stay granted. - S.T. Appeal No.108/12 - SO/75648/2014 - Dated:- 18-6-2014 - D M Misra And I P Lal, JJ. For the Appellant : Shri S K Goyal, CA For the Respondent : Shri S Chakraborty, Asst Commr (AR) PER : D M Misra 1. This is an application for waiver of predeposit of service tax of ₹ 3.75 Crores and equal amount of penalty imposed under Section 78, penalty (not quantified) imposed under Section 76 and penalty of ₹ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n law being barred by limitation. He has fairly accepted that during the course of personal hearing before the ld.Commissioner, they have only requested to keep the proceeding pending as the orders dated 29.10.2010 passed by the ld.Commissioner, Jamshedpur, have been challenged before CESTAT, Kolkata. The ld.C.A. has fairly accepted that before the adjudicating authority, they have not challenged the computation of demand, in any manner, nor adduced any evidence in support of their claims , which now advanced before the Tribunal pleading that there occured overlapping of demand. Further, he submits that the Applicant is a proprietorship concern, and direction for predeposit would cause un-due hardship to them. He has further submitted that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hedpur Unit and the present one issued for the Joda Unit. In other words, it is his submission that the present demand was included in the demand notice issued to Jamshedpur Unit and adjudicated by the ld. Commissioner, Jamshedpur. He has fairly, however, conceded that this plea has not been taken before the adjudicating authority. Vehemently, opposing the said argument, the ld.A.R. for the Revenue, has brought to our notice that even though the Applicants were given sufficient opportunities to submit the details of payment of service tax from the Jamshedpur Unit, but all the data has not been furnished nor any such plea had been taken before the ld.Commissioner during the entire course of adjudication proceeding. Consequently, the ld. Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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