Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2012 (12) TMI 515

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... VENUE. Per Shri S.K.Gaule Heard both sides. 2. The Applicant filed this Application for modification of Stay Order No.S-910/KOL/2012 dated 22.08.2012 passed by this Tribunal, vide which the Applicant were directed to make the predeposit of 50% of the Service Tax. 3. The contention of the Applicant is that the notice of intimation for fixation of the hearing of the Stay Petition was not served .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... matter is got verified and it is ascertained from the registry and found that the notice was duly sent to the address stated on the face of the Appeal. We find the duty and penalty involved in the instant case are around Rs.26.72 lakh and the matter was pending since June, 2010, and accordingly, vide the Stay Order dated 22.08.2012, the Applicant were directed to make the predeposit of 50% of the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ibunal having not exhibited its awareness to the requirements of proviso of Section 35F of the Act. It is also clear that the Tribunal after having exercised jurisdiction for the purposes of passing an order for waiver of pre-deposit under the proviso to Section 35F of the Act cannot modify that order subsequently like an appellate authority, nor can keep tinkering with the order as and when appli .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates