TMI Blog2021 (2) TMI 377X X X X Extracts X X X X X X X X Extracts X X X X ..... authority/respondent no.2, petitioner should avail the remedy of appeal and make a pre-deposit for getting stay of the impugned demand. Needless to say, if such a request for supply of login ID has been made by the petitioner, the same should be considered by the competent authority / respondent no.2 in accordance with law, without any delay. The petitioner is granted liberty to approach the resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 87 of the Finance Act, 1994 upon its service recipient M/s Tata Steel as it was asked to hold any amount due to the petitioner on account of Government dues of ₹ 45,97,276/- excluding the interest and penalty amount required to be deducted towards service tax dues from the petitioner [service tax registration no.AAFFK6210PSD002]. Respondent no.2 is the author of these notices. Be it indicat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l come into play in terms of the amended provisions of Section 35F of the Central Excise Act. However, learned counsel for the petitioner submits that even if the petitioner goes in appeal and there is a stay of the demand upon pre-deposit, annexure-2 and 5 respectively would continue to hurt the petitioner since whatever is due to him from M/s Tata Steel, will remain withheld. Apart from tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e respondent no.2 with a request to keep the notices at Annexure-2 and 5 dated 13th October 2020 and 6th November 2020 in abeyance or for its recall. Learned counsel for the respondents submits that the request for supply of login ID to the petitioner shall be considered by the concerned authority if such a request has been made, without any delay. The cut-off date for filing of appeal is two mont ..... X X X X Extracts X X X X X X X X Extracts X X X X
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