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2012 (12) TMI 580

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..... ut as per Revenue entire amount of service tax in dispute was Rs.18,08,18,228/- In the interest of justice, the applicant directed to make a pre-deposit the balance amount of service tax in dispute apart from already made along with 25% of penalty as directed by this Tribunal by order dated 28/06/2012 within a further period of eight weeks and report compliance. Show-cause notice has been replied by the appellant and they have tendered unconditional apology for the inconvenience caused to this Bench, therefore, withdraw the show-cause notice issued to the applicant. - ST/22/12 - M/930/12/CSTB/C-I - Dated:- 15-10-2012 - Mr. Ashok Jindal And Mr. P.R. Chandrasekharan, JJ. Appellant Rep by: Mr. V. Sridharan, Advocate with S .....

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..... ssed 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 stay application it was submitted in the open Court by the Ld. Counsel for the applicant that entire amount of service tax has been paid by the applicant. Relying on the said statement, this Tribunal has passed the following order, as the same is sufficient for compliance under the provisions of Section 35F of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994 this Tribunal waive the requirement of pre-deposit of interest and the penalty subject to verification of the payments made by the applicants and the matter was kept for compliance on 25 .....

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..... d 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 statement of the Ld. Counsel while disposing the stay application. If the contention of the Ld. Counsel is accepted then the same will amounts to review of our own order, which is not permissible in eyes of the law, therefore, we dismiss the application for modification of the miscellaneous order dated 28/06/2012. In the interest of justice, we direct the applicant to make a pre-deposit the balance amount of service ta .....

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