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TMI Blog2010 (2) TMI 351X X X X Extracts X X X X X X X X Extracts X X X X ..... namely ONGC from the payments due to them and consequently the appellant is not in a position to pay salaries to his drivers and he is suffering from serious financial difficulties. It was also submitted that the department has already recovered an amount of Rs. 32,97,000/- in this manner and any bill raised or ONGC is not being honoured but the payments are being made to the department. Taking all these facts into consideration, the stay petition and COD application were listed for hearing today. 2. When the matter came up for hearing today, the learned advocate for the appellant submitted that even though the Order in Original was passed on 29-2-08, the same was received by the appellant only in November, 2009 and therefore the appeal is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding to the appellant's information based on his enquiries with all of his staff members and family members, the registered letter was not received by him. He pleaded that appellant is only an individual and the Order in Original passed involves huge liability in the form of service tax as well as penalties under various sections of Finance Act, 1994. ONGC has not paid the service tax amount to the appellant, resulting in the appellant having to make payment of service tax demanded from his own funds. Therefore he pleaded leniency as regards condonation of delay and taking these special circumstances into account and as an exceptional case, the condonation of delay may be allowed. It was also submitted that appellant has a large number of v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... avels and Others we had granted stay subject to deposit of 25% of the service tax demanded and in that case also the appellants were individuals who were providing rent a cab services. The only difference between those cases and the present case is that in those cases, the appellants were very small operators whereas the present appellant apparently has a big operation. Further, we also take note of the fact that other than a handwritten statement showing the liabilities of more than Rs. 1 crore and dues of less than Rs. 1 crore no other financial difficulties have been submitted before us. Having regard to all the facts and circumstances of the case and also the submissions made before us, we consider that appellant should be directed to d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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