TMI Blog2018 (9) TMI 578X X X X Extracts X X X X X X X X Extracts X X X X ..... heir being sufficient pre-deposit of tax - we re-call our earlier order of dismissal of the appeal and also modify our earlier stay order demanding pre-deposit from the appellant and accordingly, we hold that there is sufficient pre-deposit for admission of the appeal - appeal restored. - No. ST/COD/50593/2018, ST/Misc./50594/2018 in Appeal No. ST/51702/2018-DB - MO/50587-50588/2018-CU[DB] - Dated:- 17-8-2018 - Mr. Anil Choudhary, Member (Judicial) And Mr. Bijay Kumar, Member (Technical) Ms. Rinki Arora, Advocate for the appellant Shri R.R. Majhi, D.R. for the respondent ORDER Per Anil Choudhary : The appellant has filed present application for restoration of their appeal which was dismissed vide ex-parte order d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der the GTA service category, shall be liable for appropriation against the adjudicated demand, subject to production of sufficient documentary evidence by the party before the jurisdictional Assistant Commissioner/Dy. Commissioner. The ld. Counsel further points out to the various certificates issued by WCL, which are part of the appeal record contained at page 81 to 86 of the appeal paper book, wherein WCL have shown in the certificate the amounts which thus have paid as a receiver of service in respect of the service provided by the appellant assessee, and the total of the payment for the period 2007-2008 and 2012-2013 comes to ₹ 21,41,988/-. Thus, we find that there has been error apparent on record in dismissing the appeal of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Basawaraj Anr Vs. Spl. Laq Officer being order dated 22.8.2012 in Civil Appeal No. 6974/2013. 8. Having considered the rival contentions, we are satisfied that there has been miscarriage of justice in dismissing the appeal of the appellant in spite of their being sufficient pre-deposit of tax. Accordingly, we re-call our earlier order of dismissal of the appeal and also modify our earlier stay order demanding pre-deposit from the appellant and accordingly, we hold that there is sufficient pre-deposit for admission of the appeal. Accordingly, the restoration application and condonation application is allowed. Appeal is restored for hearing on merit. Final hearing is to be fixed on 20.9.2018. (Dictated pronounced in open ..... X X X X Extracts X X X X X X X X Extracts X X X X
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