2013 (5) TMI 821

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..... with the prayer that Circular dated 1/1/2013 be declared unconstitutional, null and void and respondents may be directed not to recover the demand of service tax pursuant to the notice dated 20/2/2013 in consonance of the aforesaid Circular dated 1/1/2013 till decision of the appeal and stay application before the Tribunal. Learned counsel for the petitioner has cited the judgment of this Cour .....

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..... arned counsel for the respondents opposed passing of the aforesaid order in the present case contending that appeal of the writ-petitioner is pending before the Commissioner (Appeals) Central Excise Jaipur-I respondent No.3 since 2004 and in between it was dismissed in default and was restored much later and therefore same order may not be passed. We do not find any justification in the submi .....

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