TMI Blog2006 (8) TMI 639X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent. ORDER [Order per : S.L. Peeran, Member (J) (Oral)]. - The appellant is seeking waiver of pre-deposit of total Service Tax amount of ₹ 4,25,16,048/- and penalty of ₹ 5 crores. The appellants were registered as CHA as well as C F Agent in the year 2000 itself. They were paying Service Tax on the Commission received by them. They had given all the details of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e produced by them has not even been adverted in the impugned order. The Commissioner never asked them to produce further evidence in the matter, yet he has noted that they have not produced any supporting evidence and certificates from their customers to support their plea. The learned Sr. Counsel submitted that this was not put forth in the show cause notice nor the Commissioner had asked the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed Sr. Counsel on the Commissioner in not recording findings on the appellant s submission and the evidence produced, the learned JDR submits that he would like to get the para-wise comments on the submissions and the documents produced by the appellants. 4. On a prima facie consideration, we notice from the impugned order that the Commissioner has not given clear-cut finding as to how there wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Excise Service Tax, Chennai by his Order-in-Original No.2 3/2006 dated 24-2-2006 and 7/2006 dated 30-3-2006 has already decided this issue in assessee s favour. As already noted there is a clear chance of appellants succeeding in the matter, therefore, the stay application is allowed unconditionally granting full waiver of pre-deposit and staying its recovery till the disposal of the appeal. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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