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TMI Blog2012 (10) TMI 102X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent. [Order per : D.N. Panda, Member (J)]. - Explaining the delay of 25 days in seeking appeal remedy, the appellant filed application for condonation of such delay on the ground that the impugned order was kept in an irrelevant file without any note as to the date of receipt of the order. That escaped notice of appellant. Inward register maintained by appellant indicated that appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Rs. 82,03,325/- and Rs. 4,11,983/- followed by interest and penalty under Section 76 and 78 of the Finance Act, 1994, appellant has moved the stay application submitting that the appellant was not 'programme producer' and had not produced any programme for which its activity can be brought to taxable service within the definition of "programme producer" under Section 65(86)(b) of the Finance Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and perused records. 7. There is no dispute that the appellant in their reply before the adjudicating authority made categorical submission that programmes were recorded by them and were telecasted in TV channels from 2001 to 2004. Prima facie, this submission alone brings them to the scope of programme producing status meaning the programme meant for general public and that having been diss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ourt in the case of Vijay Prakash D. Mehta v. CC - 1989 (39) E.L.T. 178 (S.C.), Benara Valves Ltd. v. C.C.E. - 2008 (12) S.T.R. 104 (S.C.) = 2006 (204) E.L.T. 513 (S.C.) and Ravi Gupta v. CST, Delhi - 2009 (237) E.L.T. 3 (S.C.) = 2010 (20) S.T.R. 264 (S.C.). 9. To protect the interest of Revenue, the appellant is directed to make deposit of Rs. 25,00,000/- (Rupees Twenty five lakhs only) wit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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