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TMI Blog2011 (11) TMI 219X X X X Extracts X X X X X X X X Extracts X X X X ..... ; This Stay Petition has been filed for waiver of pre-deposit of an amount of Rs.4,08,668/- along with interest and penalties under various Sections of Finance Act, 1994. Aggrieved with such order of adjudicating authority, the appellants appeared before first appellate authority. The first appellate authority also held that the adjudicating authority's order is right and hence rejected the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as produced before Superintendent, Central Excise, Ahmedabad, and submitted that they had given details of how the tax was worked out by them for filing ST-3 returns. It is the submission that the figures in balance sheet are shown as income on accrual basis while the figures shown in ST-3 return were of actual receipt of payment, for which Service Tax liability has been discharged. It is his subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... we set aside the impugned order and remand the matter back to adjudicating authority to reconsider the issue afresh. Needless to say that the adjudicating authority will follow the principles of natural justice before coming to the conclusion. It is directed that the ld. Chartered Account shall co-operate with the adjudicating authority and appear before him and make all submissions in their defe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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