9911796707
TMI Blog2012 (10) TMI 597X X X X Extracts X X X X X X X X Extracts X X X X ..... in June 2010, that his substitute took charge in July 2010, that the decision for filing the appeal was taken at the registered office in Mumbai upon the order-in-original received from the Regional Office at Bangalore, that such decision was taken on 8-9-2010 and that the appeal was filed on 13-9-2010. After considering the sequence of facts stated in the COD application and hearing the learned counsel for the appellant, we are satisfied that the delay of the appeal was caused by sufficient reasons. The COD application is therefore allowed. 2. The stay application filed by the appellant seeks waiver and stay in respect of Service tax of over Rs. 1.14 crores demanded for the period from April 2004 to March 2008 as also in respect of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ess Auxiliary Service', that in any case service tax was not chargeable as the collection charges were not received from AAI, that the factum of collection of PSF and its remittance to AAI was known to the department from July 2007 and therefore the extended period of limitation was not invokable, that the appellant company is in a state of acute financial crisis and hence not in a position to make any pre-deposit, and that the appellant has prima facie case on the strength of a decision of the Hon'ble High Court of Kerala viz. 2010 (24) STT 416 (Ker.) referred to in an order of this Bench viz. CCE v. M/s. Corporation Bank - 2011-TIOL-747-CESTAT-Bang. 5. Per contra, the learned Additional Commissioner (AR) has referred to the definiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ined in the stay application. In support of this plea, the learned counsel has shown us the balance sheet for the year ended March 31st, 2010, which indicates an accumulated loss of over Rs. 4,000 crores. It is further submitted that the loss has increased over the last one year. Though this claim is not supported by any documentary evidence, we are inclined to give credence to the submissions of the learned counsel in the interest of justice at this stage. We have also perused the decisions cited by the learned counsel in the context of considering the plea of prima facie case on merits. In the absence of text of the Hon'ble High Court's judgment, we are not in a position to consider the case law. Therefore, the view we have taken is intac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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