9911796707
TMI Blog2012 (12) TMI 580X X X X Extracts X X X X X X X X Extracts X X X X ..... lkarani, AR Per: Ashok Jindal 1. The applicant is seeking modification of the miscellaneous order No.M/629/12/CSTB/C-I dated 28/06/2012 passed by this Tribunal. In their application for modification, the applicant submits that they have paid the entire amount of service tax payable in advance. 2. It is further submits that from the show-cause notice it is clear that the demands has been compute ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e has been taken twice over. It is further submits that if error is rectified, nothing remain will be payable. 4. Heard the Ld. Counsel. 5. We have perused the stay order passed by this Tribunal on 23/05/2012, the order passed by this Tribunal on 28/06/2012 and the Appeal Paper Book. As per Appeal Paper Book, the amount of service tax in dispute is Rs. 18,08,28,228/- 6. While considering the st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,18,228/- but they have made a deposit of Rs, 6,24,21,219/-, therefore, this Tribunal directed to appear in person to both sides to know the truthness of the fact whether the entire amount in dispute has been paid or not, the matter was kept for hearing on 28/06/2012. 8. When the matter came up for hearing on 28/06/2012 the Ld. Counsel for the applicant accepted that there was a bonafide belief t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herefore, without going into the merits of the case this Tribunal found it sufficient for compliance of the provisions of Section 35F of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994, we waive the requirement of pre-deposit of interest and penalty. Therefore, the contention made by the Ld. Counsel as on today is not acceptable as the stay was granted considering the st ..... X X X X Extracts X X X X X X X X Extracts X X X X
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