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2014 (12) TMI 39 - MADRAS HIGH COURTWaiver of pre deposit - Whether in the facts and circumstances of the case, the CESTAT is right in not considering the fact that the appellant’s bona fides are proved by the fact that the appellant had paid service tax on flats sold to third parties even prior to the introduction of explanation to Section 65(105)(zzzh) w.e.f. 1-7-2010 and therefore the benefit of waiver of pre-deposit ought to be given to the appellant - Held that:- As on the date when the application was disposed of on 31-12-2013, it was not the first hearing and the case was heard earlier. According to the assessee, the case was adjourned for the purpose of furnishing certain materials. However, the nature of such materials is not placed before this Court. Be that as it may the reason assigned for non-appearance on 31-12-2013, prima facie appears to be genuine in the absence of any rebuttal for the same. Considering the above fact and also the contention that the assessee has already paid a sum of ₹ 83,44,454/- out of the total demand, we deem it appropriate that the assessee should be given an opportunity to place all the materials before the Tribunal. It also appears that the Department representative who appeared before the Tribunal had not placed before the Tribunal, the amounts paid by the assessee prior to the issuance of the show cause notice as claimed by the assessee in the application seeking stay/waiver of pre-deposit. - Matter remanded back - Decided in favour of assessee.
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