2012 (4) TMI 131

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... appeal as well as the stay application have been filed by the appellant before us. 2. Today, only the stay application is listed before us. But, after hearing both the sides at length, we find that the appeal itself can be disposed of at this stage. Therefore, as agreed by both sides, we take up the appeal for final disposal after waiving the requirement of pre-deposit of the interest and penalt .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... contended on behalf of the appellant that on the same activity of selling of SIM cards they have to pay VAT to the State Government and under bona fide belief, service tax was also paid under the same challans. Therefore, mistake occurred on their part and in fact the appellant has paid the service tax regularly. Therefore, due to communication gap they could not file their reply to show cause no .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... sider the submissions made on behalf of the appellant before us and pass appropriate order. 2#. In view of these observations, we remand the matter back to the original adjudicating authority for de novo adjudication of the case and pass appropriate order after giving an opportunity of being heard to the appellant. The appellant are also directed to appear before the original adjudicating authori .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X