2009 (8) TMI 719

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..... s to be calculated by working back on the amounts received from the clients - clarifications could have been given to the applicant by the authorities when they are approached - prima facie case for the waiver of the pre-deposit – waiver - allowed - ST/546/2009 - 1077/2009 - Dated:- 3-8-2009 - S/Shri M.V. Ravindran, Member (J) and P. Karthikeyan, Member (T) REPRESENTED BY : Shri H.S. .....

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..... the Revenue, instead a show cause notice has been issued and demand has been confirmed. He would submit that the entire demand is time-barred as the show cause notice is dated 21-6-2004. It is also his submission that the demand which is within the limitation period is discharged by him. 4. Learned SDR on the other hand submits that it was the duty of the applicant to recalculate the amou .....

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..... ted by working back on the amounts received from the clients. We find that this clarifications could have been given to the applicant by the authorities when they are approached on 14-11-1998. 6.In view of this, we are of the view that the applicant has made out a prima facie case for the waiver of the pre-deposit of the amount only on limitation. Application for the waiver of the pre-deposit of .....

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