2014 (7) TMI 282

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... pondent : Shri S. Tulasi, Deputy Commissioner(AR) JUDGEMENT Per : B.S.V.MURTHY This Tribunal vide Misc. Order No.27447/2013 dt. 27/09/2013 had directed the appellant to deposit an amount of Rs. 82 lakhs within four weeks and report compliance on 12/11/2013. 2.1. The appellants have filed miscellaneous application seeking modification of this order on the following grounds:-     .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Appellant had utilised the service tax amount along with other funds to pay such termination pay as the banker had not supported for additional funds.        v. In the meantime, the appellant had mobilized certain amount and paid around Rs. 40 lakhs to the service tax department.        vi. In the meantime, the residential house of the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ay the amount due to severe financial crisis and the appellant lost amount due to stringent labour laws, the collected amount could not be deposited. The appellant made sincere effort to pay the collected amount which was evident to the extent of Rs. 40 lakhs. As the department had the knowledge of the same, there was no suppression of facts and therefore the question of invoking the extended peri .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ion 73A have not been invoked. Further it was also stated that appellant collected service tax excluding the salary portion and therefore the observations of the Commissioner could not have been correct. It was also submitted that in several cases the amount was not actually received. 4. The above observations would show that there is substance in the appellant's claim that this Tribunal while pa .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... erly and also another opportunity to adjudicating authority to pass a well reasoned order. 5. Accordingly, the miscellaneous application is allowed and the stay order is recalled and the impugned order is set aside and the matter is remanded to the original adjudicating authority for fresh adjudication after giving reasonable opportunity to the appellants to present their case. (Operative part o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X