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2015 (2) TMI 566 - CESTAT BANGALOREGTA Service - Benefit of Abatement - Held that:- Assessee submits that if the abatement benefit is extended, there is no liability on the appellant at all and he also agrees to deposit the interest payable within 12 weeks if the matter is remanded to the original adjudicating authority for fresh consideration of all the issues based on the evidences / documents / records that may be produced by them. We consider that this is to be a fair request. Accordingly, the appellant is directed to deposit an amount of ₹ 10 lakhs within twelve weeks and report compliance before the Commissioner. The Commissioner is requested to adjudicate the matter afresh after noting compliance with the above requirement and after giving reasonable opportunity to the appellant to present their case. - Decided in favour of assessee.
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