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M/s Pragmatic Builders Pvt. Ltd. Versus Commissioner of Service Tax, Mumbai

2015 (10) TMI 976 - CESTAT MUMBAI

Waiver of pre deposit - Held that:- adjudicating authority in para 6 as recorded that the appellant had appeared for personal hearing before him on 28.05.2012 and sought an adjournment as also two months time for filing reply. Despite such a specific .....

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or the reply or reminded appellant to file reply. He has recorded that the noticee has been given three opportunities of personal hearing; on this point also we find that appellant seems to have appeared before the lower authority on 28.05.2012 while .....

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fective reply. However, we also find that the appellant has been non-co-operative with the adjudicating authority, in as much despite giving an undertaking that they will file reply within two months they have not done so. - Partial stay granted. - A .....

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r (AR) ORDER Per: M.V. Ravindran This stay petition is filed for waiver of pre-deposit of an amount confirmed as service tax liability, interest thereof and penalties imposed by the adjudicating authority. 2. After hearing both sides at length, we fi .....

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efits of various notifications as applicable to the services rendered by them. We find it so. Accordingly after dispensing with the condition of pre-deposit of amounts we take up the appeal for disposal. 3. We take up the appeal also for disposal as .....

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ppellant made before him, the adjudicating authority passed an order without waiting for the reply from the appellant. We notice that the adjudicating authority has passed an order on 28.10.2013. In our view, he could have waited for the reply or rem .....

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which were granted to them seem to be on 24.05.2012, 08.08.2012 and 23.08.2012. In our view, the impugned order has not considered the request of the appellant in its proper perspective and has been passed without considering an effective reply. Howe .....

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hey requested the adjudicating authority to club the show-cause notices issued to be replied to Commissioner, Raipur and they were waiting for the correspondence from the department, will not carry the case any further, as per provisions a show-cause .....

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