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TMI Blog2013 (10) TMI 629X X X X Extracts X X X X X X X X Extracts X X X X ..... : B.S.V. Murthy; The appellant is seeking condonation of delay of 120 days in filing the appeal from the date of the Order-in-Original. The learned counsel explains that the appellant had intimated the change of address in 2011 itself but unfortunately the order was sent to the old address at Hyderabad. Secondly, the appellant did not receive the order. In February 2013, when the Department appro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs amounts were received from DIAL. In the year 2008, the appellant company thought about their liability to service tax and to avoid dispute and taking a view that two views are possible about their liability, took a decision to pay the service tax and in November 2008 paid the service tax amount due of more than Rs.5.21 crores after adjusting CENVAT credit of Rs.2.58 crores in their account. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion, penalties should not have been imposed and benefit of Section 80 of Finance Act should have been extended to them. As regards interest, he submits that if the CENVAT credit available in their account and more than Rs.2.58 crores is taken into account and if interest liability is not charged from 2006 since the appellant could have utilized the CENVAT credit for payment of service tax which a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... east interest portion. Accordingly, we consider it appropriate that appellant should be required to deposit an amount of Rs.25 lakhs (Rupees twenty five lakhs only) within six weeks from today and report compliance on 25/09/2013. Subject to compliance with the above direction, there shall be waiver of predeposit of balance dues and stay against recovery during the pendency of appeal. (Pronounced ..... X X X X Extracts X X X X X X X X Extracts X X X X
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