9911796707
TMI Blog2014 (9) TMI 534X X X X Extracts X X X X X X X X Extracts X X X X ..... nexure P-6) passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (hereinafter referred to as "the Tribunal"), claiming the following substantial questions of law:- (i) Whether the CESTAT is justified in passing Impugned Order by confirming demand of Rs. 2,72,43,260/- and penalty of Rs. 2,72,43,260/- under section 78 and interest under section 75 of the Finance Act, 1994 when the appellant is admittedly entitled of abatement under notification 01/2006-ST dated 01.03.2006? (ii) Whether the Tribunal was justified in dismissing the appeal when the issue of taxability of composite contracts prior to 01.06.2007 is referred to 5 member Bench for reference, by the same Bench of CESTAT? (iii) Whether the Tribunal is duty bo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndigarh Overseas Pvt. Ltd. On the basis of audit conducted by the office of Accountant General (Audit) Punjab and Chandigarh, a show cause notice dated 22.10.2010 (Annexure P-2) was issued to the appellant for recovery of service tax to the tune of Rs. 2,72,43,260/- along with interest and penalty. The appellant filed reply dated 9.5.2012 to the said show cause notice. The Adjudicating Authority vide order dated 21.6.2012 (Annexure P-4) confirmed the demand of service tax of Rs. 2,72,43,260/- along with interest and also imposed penalty of the equal amount. Feeling aggrieved, the assessee filed an appeal along with stay application before the Tribunal. However, the appellant deposited a total amount of Rs. 14,13,226/- vide challans (Annexur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the counsel for the assessee before the Tribunal at the time fixed appears to be unintentional and bonafide. Accordingly, the order dated 30.10.2013 (Annexure P-6) dismissing the stay application in default and directing the appellant to deposit 100% of the demand duty is set aside. As a necessary corollary, the order dated 11.2.2014 (Annexure P-7) passed by the Tribunal in pursuance thereof, whereby the appeal of the assessee was dismissed for failure of non-deposit is also set aside. The matter is remitted to the Tribunal to decide the application for pre-deposit afresh in accordance with law after affording an opportunity of hearing to the petitioner and by passing a speaking order and thereafter, to decide the appeal. X X X X Extracts X X X X X X X X Extracts X X X X
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