2013 (11) TMI 48

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d summary of the payments enclosing payment challans. We do not find any reason in not accepting the said submission being borne out on records unless contrary evidence is placed before us by the Department. In these circumstances, we are of the view that deposit of Rs.5.50 crores could be considered as sufficient for the purpose of hearing the appeal. Consequently, the pre-deposit of balance dues .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... pplicant is a public sector undertaking of Govt. of West Bengal. He has submitted that against the said liability of Rs.6.04 crores, they have already discharged service tax of Rs.5.50 crore. He has fairly submitted that in the impugned order only Rs.1.44 crores has been acknowledged to have been paid. However, they have paid Rs.5.50 crores. In support, they have enclosed the challans in the appea .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... contrary evidence is placed before us by the Department. In these circumstances, we are of the view that deposit of Rs.5.50 crores could be considered as sufficient for the purpose of hearing the appeal. Consequently, the pre-deposit of balance dues adjudged is waived and its recovery stayed during pendency of the appeal. However, we make it clear that in the event the Department finds that the de .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X