9911796707
TMI Blog2012 (11) TMI 44X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent [Order per : P. G. Chacko] : These applications filed by the appellant seek waiver and stay in respect of the adjudged dues. On a perusal of the records and hearing both sides, we are of the view that the appeals also are fit for summary disposal. Accordingly, after dispensing with pre-deposit, we take up the appeals. 2. The appeals are directed against an order passed by the learned Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cant/appellant to pre-deposit Rs. 20 lakhs and report compliance on 11.7.2011. The party did not comply with that direction. They by letter dated 6.7.2011 requested the appellate authority to reconsider the stay order dated 21.6.2011 on the ground that most of the activities in question were exempted from payment of service tax and on the further ground that no opportunity of being heard was given ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y, instead of ascertaining the veracity of the appellant s claim of the payment, directed the appellant to produce the CESTAT s direction (if any) for issue of certificate of payment. The learned Superintendent (AR) submits that the alleged payments were not pointed out to the department at any stage by the appellant and, therefore, neither the original authority nor the first appellate authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d have found therein certain submissions on merits and on other grounds. Even no opportunity of being heard was given to the appellant before their original stay application was disposed by the learned Commissioner (Appeals) directing pre-deposit. Further, the learned Commissioner (Appeals) appears to have shown undue haste in dismissing the assessee s appeal. To our mind, if a reasonable opportun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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