TMI Blog2010 (4) TMI 452X X X X Extracts X X X X X X X X Extracts X X X X ..... ed coal to Maharashtra State Electricity Board regarding which a separate demand has been raised treating as a provider of Clearing and Forwarding (C & F) service. Tribunal waived pre-deposit in respect of appellant for same activity. Held that – pre deposit waived. - ST/30/2007 - S-158/KOL/2010 - Dated:- 23-4-2010 - S/Shri S.S. Kang, Vice-President and M. Veeraiyan, Member (T) REPRESENTED ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s challenged the stay order and the Hon'ble High Court of Kolkata set aside the order and remanded the matter to the Tribunal for hearing the application for waiver of predeposit of service tax and penalties afresh with the following observations:- "It appears that the Tribunal neither considered the statements made in the Stay Application nor dealt with the Orders passed by the Mumbai Bench of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refore, the impugned order dated 11th June, 2008 passed by the Tribunal cannot be sustained and is, thus, set aside and quashed. The Tribunal is directed to hear the matter afresh after giving an opportunity of hearing to the parties in the light of the observations made in this order without granting adjournments." The contention of the appellants is that the appellants entered into an agreeme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The contention is that the Bombay Bench of the Tribunal in the appellants' own case granted the waiver of pre-deposit of amount of service tax and penalties in respect of same activity, hence, waiver be granted. 3. The Revenue engaged a Special Counsel for hearing the present case and the present stay petition was adjourned twice at the request of the Revenue on behalf of the Sr.Advocate. 4. W ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice tax, interest and penalties are waived for hearing of the appeal and recovery of the same is stayed during pendency of the appeal. Stay petition is allowed. 5. In view of the revenue involved, the ld. Counsel appearing for the Revenue made a request for early hearing. We accept the request. Registry is directed to list this appeal for hearing on 22nd July, 2010. (Dictated and pronounced in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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