TMI Blog2007 (7) TMI 112X X X X Extracts X X X X X X X X Extracts X X X X ..... E/EDM-166/2004 - F.O.No.A/1356/KOL/2007 & S.O.No.S/602/KOL/2007 - Dated:- 19-7-2007 - [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. The appellants are a Public Sector Undertaking. Since, no COD (Committee on Disputes) clearance was obtained earlier, the appeal was dismissed. In the mean time, the COD clearance has been obtained and hence the order of dismissal dates 10- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... COD is thus allowed. 3. Shri Biren Poddar, ld. Sr. Advocate appearing for the appellants, states that the entire amount of demanded tax has been paid by the appellants and hence we dismiss the stay petition as the same is infructuous. 4. With the consent of both sides, we proceed to hear and decide the appeal. We find that in this case, the jurisdictional Assistant Commissioner/Deputy Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... passed a speaking order, the impugned order-in-appeal passed by the lower appellate authority on the purported assessment order passed by the Superintendent without taking into account the fact that specified tax on drilling charges has been imposed on 10-9-04 and without considering the various aspects of the case, including the value of the services liable to service tax, requires to be set asi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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