2013 (12) TMI 155

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..... arrow compass, after disposing the stay petition, appeal is taken up for hearing and disposal. The appellant has also filed miscellaneous application for filing additional evidence, which has not been listed today, but it is directed to take in today's cause list for disposal. 2. Heard both sides and perused the records. 3. There is a demand of tax of Rs.22,29,142/- for the period 10.9.2004 to 3 .....

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..... further submits that the amount of Rs. 15,66,846/- is included in the service tax FOREX commission wherein this Bench granted stay vide State Bank of India Vs. CCE, Coimbatore 2011-TIOL-1249-CESTAT-MAD 5. On the other hand, the learned Authorized Representative placed Stay Order No. 276/2012 dated 4.5.2012 passed in the present appeal and the Tribunal directed them to deposit Rs.10 lakhs. It is a .....

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..... excess payment of service tax of Rs. 23.77 lakhs for the year 2007-08. In our considered view, the appellant should be given an opportunity to demonstrate payments before the original authority in respect of the excess payment as stated in the application. Accordingly, we set aside the impugned orders and remand the matter to the original authority to decide afresh after considering the payment in .....

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