TMI Blog2010 (10) TMI 542X X X X Extracts X X X X X X X X Extracts X X X X ..... e ratio laid down by the Apex Court in relation to the matter pertaining to stay of order impugned in that case - Do not find any prima case having been made for total waiver of the amount demanded in the impugned order - However, waive the appellants to deposit the interest amount. - ST/828/2010 - ST/301/2010(PB) - Dated:- 12-10-2010 - Justice R.M.S. Khandeparkar, P. Karthikeyan,JJ REPRESENTED BY : Shri S.M. Venkatraman, Advocate, for the Appellant. Shri Sumit Kumar, DR, for the Respondent. [Order per : Justice R.M.S. Khandeparkar, President (for the Bench)] . - The stay application has been filed by the applicant in the appeal arising from order dated 8-3-2010 passed by the Commissioner, New Delhi. By the said order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the matter relates to accumulation of Cenvat credit pertaining to the services exported during the relevant period and to decide the matter involving similar issue in that regard has already been fixed for hearing on 7-12-2010, the learned advocate for the appellants submitted that present matter may also be listed for hearing along with the said matter while waiving the demand of deposit in the matter as the appellants had already deposited Rs. 70 crores in the said matter. 4. The Departmental Representative on the other hand, placing reliance in the decision of Apex Court in the matter of All India Fedn. of Tax Practitioners v. Union of India reported as [2007 (7) S.T.R. 625(S.C.)] submitted that the appellants have no prima facie ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arried out and the findings which have already been arrived at in the main matter which has been duly confirmed by the High Court, we do not find any prima case having been made for total waiver of the amount demanded in the impugned order. However, question of directing the appellants to deposit the interest amount at this stage does not arise. Hence, the application is partly allowed and the interest amount demanded in the impugned order is waived till disposal of the appeal. The appellants are directed to deposit the duty amount ordered to be recovered within the period of six weeks. Matter to be listed along with said appeals which are ordered to be listed on 7-12-2010. For compliance SO to 29-11-2010. - - TaxTMI - TMITax - Service ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
