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TMI Blog2009 (12) TMI 300X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Appellant. Ms. Joy Kumari Chander, Jt. CDR, for the Respondent. (Order per M.V. Ravindran, Member (J)]. - This stay petition is filed for the waiver of pre-deposit of the following amounts :- (a) Tax - Rs. 1,20,24,797/- (b) Interest. (c) Penalty - Rs. 100/- per day u/s 76. (d) Penalty - Rs. 1000/- u/s 77. (e) Penalty - Rs. 1,50,00,000/- u/s 78. 2. Heard both sides and perused recor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before the adjudicating authority during the personal hearing. She also would submit that they did not avail the personal hearing, having not done so, now cannot say that they are not heard. It is her submission that the amount of service tax collected from clients should be deposited by the appellant. 7. We have considered the submissions made by both sides and perused the records. From the impu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ider the issue and come to a conclusion within a period of three months from the date of receipt of this order. 9. We make it clear that the appellant will not seek any adjournment of the opportunity of personal hearing given by the adjudicating authority and on their own pursue to obtain relevant documents & records and file reply. 10. In view of the above, the impugned order is set aside and a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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