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2013 (3) TMI 383

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..... er back to the adjudicating authority for reconsideration. In view of this, as a condition of hearing and disposing the matter by adjudicating authority, we direct the appellant to deposit an amount of Rs.5 lakhs (Rupees Five lakhs only) within a period of twelve weeks from today and report compliance on 08.10.2012 to the adjudicating authority.The Stay Petition as also the appeal are disposed off .....

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..... f could be disposed in this case as the claim of the ld.Counsel is that the they have produced all the relevant documents before lower authorities and the lower authorities have not examined the same in proper perspective and hence the matter may be remanded back. 4. On perusal of the records, we find that there is an admitted liability of Service Tax to the tune of Rs.1,17,550/-. The appellant .....

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..... the ld.Counsel is that there are voluminous documents of running in around 500 pages, which according to him was produced before the lower authorities. On specific query from the Bench as to any evidence there being of production of said documents before the lower authorities, he was unable to produce the same. 7. In our considered view, the appellant had an opportunity of producing these docume .....

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..... authority will ascertain the compliance of pre-deposit of an amount of Rs.1,17,550/- and Rs.5 lakhs on 08.10.2012 and on ascertaining such compliance, consider the issue afresh based upon the evidences that may be produced by the appellant before him and pass an order on merit, after following the principles of natural justice. 9. The Stay Petition as also the appeal are disposed off as indicate .....

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