9911796707
TMI Blog2015 (8) TMI 1190X X X X Extracts X X X X X X X X Extracts X X X X ..... , CA For the Respondent : Shri S.P. Pal, Appraiser(AR) ORDER Per Dr. D.M.Misra. 1. This is an Application seeking waiver of pre-deposit of duty of Rs. 1.79 Crores and equal amount of penalty imposed under Section 78 and penalty of Rs. 10,000/- under Section 77 of the Finance Act, 1994. 2. At the outset Shri Hemant Jajodia, ld.CA for the applicant submits that during the period Decembe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the PAN based registration number, the detail of service tax including cess discharged was also duly disclosed in their ST returns filed for the period April, 2007 till September, 2009. Therefore there is no short payment of service tax and the demand is bad in law. The ld. Chartered Accountant fairly accepted that neither they filed reply to the show cause notice in spite of sufficient time b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the adjudicating authority. 4. After hearing both sides for some time we find that the appeal itself could be disposed of at this stage. Accordingly after waiving the requirement of pre-deposit we take up the appeal for disposal with the consent of both sides. 5. We find that the appellant had neither filed reply to the show cause notice nor appeared for personal hearing before the adjudicatin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... report compliance directly to the ld. Commissioner. After recording compliance, the ld. Commissioner would decide the issue afresh on merit. The appellant is at liberty to file reply to the show cause notice and evidences in support of their claim. All issues are kept open. Needless to mention a reasonable opportunity of hearing be granted the appellant. Appeal allowed by way of remand. Stay peti ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
