2013 (7) TMI 704

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..... rsue the stay application, pending the substantive appeal, before the Commissioner (Appeals) and the order which directed the appellant to remit the penalty component is also unsustainable as the same was passed without adequate notice - Decided in favour of assessee. - ST/11376 of 2013 - - - Dated:- 17-6-2013 - Mr. G. Raghuram, J. For the Appellant: Shri Mukund Chauhan, Consultant (CA) .....

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..... he taxable service of Erection, Commissioning Installation as well as Manpower Recruitment and Supply Services) and confirming demand of interest and penalties as stipulated therein. It appears that notice of hearing of stay application was forwarded by the appellate Commissionerate to the appellant herein without a copy marked to the appellants counsel, scheduling hearing of the stay petition .....

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..... before the Commissioner (Appeals) and the order dated 16.01.2013 which directed the appellant to remit the penalty component is also unsustainable as the same was passed without adequate notice. 5.On the aforesaid analysis, the order dated 20.03.2013 as well as the order dated 16.01.2013 in the stay application passed by the Commissioner (Appeals) are set-aside and the appeal as well as the sta .....

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